Amendment status not verified — confirm the current text below against the official source.
Transportation of goods - Subject to other provisions of this Act and Rules framed thereunder the provisions of the Jharkhand Value Added Tax Act, 2005 (Act 05 of 2006) and Rules made thereunder, so far the transportation of the schedule goods is concerned. the section 70 and 72 of the said Act and rules made thereunder, shall mutatis mutandis apply accordingly (3) lfupon the receipt of an application under clause (b) of 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 sbaU state and refer the case 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 alterations therein as U1e Court may direct in that behal f. (5) The -High court upon hearing any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded and shaU send to the Tribunal a copy of such judgment under the seal of the Court and the signature of tbe Registrar, and U1e Tribunal shall, where necessary amend its order in conformity with such judgment. (6) Where a reference is made to High Court under this section, the costs including the disposal oftbe fee referred to in sub-section (I), shall be, in the discretion of the Court. (7) The payment of the amount of tax including penalty, if any, due in accordance with the order of the Tribunal in respect of which an application has been made under this section shall not be stayed pending the disposal of such application or any reference made in consequence thereof. (8) The tribunal or the High Court may admit an application wider this section after U1e expiry of the period of limitation provided in this section, if it is satisfied that the applicant has sufficient cause for not presenting the application within the period. (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.