Amendment status not verified — confirm the current text below against the official source.
(1) If, in the course of any assessment e~erence o d hi A di . . case by Com- un er t s ct or any procee ng m connection missioner of therewith other than a proceeding under Chap- Agricultural ter VII, a question of law arises, the Board may, Income-~ h either of its own motion or on reference from any ~ourt. •g Agricultural Income-tax authority subordinate to it, draw up a statement of the case and refer it with its own opinion to the High Court. (2) Within sixty days of the date on which he is served with notice of an order under section 24 or of an order under section 27 enhancing an assessment or otherwise prejudicial to him, the assessee in respect of whom the order or decision was passed may, by application accompanied by a fee of one hundred rupees or such lesser sum as may be prescribed, require the Board to refer to the High Court any question of law arising out of such order or decision, and the Board shall, within sixty days of the receipt of such application, draw up a statement of the case, and refer it with its own opinion thereon to the High Court: Provided that a reference shall lie from an order under section 27 only on a question of law arising out of that order itself, and not on a question of law arising out of a previous order under section 24 revised by the order under section 27 : Provided further that, if, in exercise of his power of revision under section 27, the revision:1l authority decides the question, or if the Board rejects the application on the ground that it is time-barred or otherwise incompetent, or if, in exercise of its power under su~ction (3), the • • • 0 • • • i9 Board refuses to state the case, the assessee may, within thirty days from the date on which he receives notice of the order passed by the rcvi- sional authority or by the Board, as the case qmy be, withdraw his application, and if he docs so, the fee paid shall be refunded. (3) If on any application being made under sub-section (2), the Board refuses to state the case on the ground that no question of law arises, the assessee may apply, within six months of the date on which he is served with the notice of the refusal, to the High Court, and the High Court, if it is not satisfied with the correctness of the decision of the Board, may require the Board to state the case and to refer it, and, on receipt of any such requisition, the Board shall state and refer the case accordingly. (4) If, on any application being made under sub-section (2), the Board rejects it on the ground that it is time-barred, the assessee may within sixty days from the date on which he is served with the order of the Board, apply to the High Court, and the High Court, if it is not satisfied with the correctness of the decision of the Board, may require the Board to treat the application as made within the time allowed under sub-section (2). (5) If the High Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised thereby, the Cow·t may refer the case back to the Board to make such addi- tions thereto or such alterations therein as the Court may direct in that behalf. (6) The High Court upon the hearing of any such case shall decide the questions of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send to the Board a copy ofsuchjudgment, under the seal of the Court and signature of the Registrar, and the Board shall dispose of the case accordingly, or, if the case arose on a reference from any Agricul- tural Income-tax authority subordinate to it shall forward a copy of such judgment to such authority who shall dispose of the case conform- ably to such judgment. (7) Where a reference is made to the High Court on the application of an assessee, the costs shall be in the dlScretion of the Court. (8) Notwithstanding that a reference has been made under this section to the High Court, agricultural income-tax shall be payable in accord- ance with the assessment made in the case : Provided that, if the amount of an assess- n:ent is reduced as a result of such reference, the amount overpaid shall be refunded with such in- terest as the Board may allow. (9) Section 5 of the India:1 Limitation Act, 1908, shall apply to an application to the High Court by an assessee under sub-section (3) or sub-section (4). A p pea 1