Section 9D(2) in The Bihar Electricity Duty Act, 1948
(2)If, for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within forty five days of such order, either-(a)withdraw his application (and if the applicant who does so, is an assessee, the fee paid by him shall be refunded); or(b)apply to the High Court against such refusal.
