Amendment status not verified — confirm the current text below against the official source.
(1) Within ninety days from the date of passing of any order under sub-section (3) of section 16 or sub-section (J) of section 17 affecting any liability of any trader to pay cess, such trader or the Collector, may by application in writing require the Tribunal to refer to the High Court any question of law arising out of such order, and where the Tribunal agrees, it shall draw up a statement of the case and refer it to the High Court. (2) If, for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may within thirty days of such refusal apply to the High Court against such refusal. ' • (3) If upon the receipt of an application under sub-section (2), the High Court is not satisfied that such refusal was justified, it may require the Tribunal to state a case and refer it to the High Court; and on receipt of such requisition, the Tribunal shall state and refer the case to the High Court accordingly. (4) 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, it may refer the case back to the Tribunal to make such additions thereto or alternations therein as the High Court may direct in that behalf. (5) The High Court upon hearing of any such case shall decide the question of Saw raised thereby, and shall deliver its judgement thereon and shall send to the Tribunal a copy of such judgement and the Tribunal shall dispose of the case accordingly. (6) The payment of the amount, if any, of the cess due in accordance with the order of the Tribunal in respect of which an application has been made under sub-section (I) shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount is reduced as a result of such reference, the excess cess paid shall be refunded.