Amendment status not verified — confirm the current text below against the official source.
(1) Within sixty days from the date of service of tiny order under section 20, the owner may, by petition ‘ in writing require the appellate authority to refer to the High Court any question of law arising out of such order of the appellate authority or the appellate authority make Appea], Reference. 8 such reference out of its own motion. Where the petition ‘_is made by an owner, it shail be accompanied by a fee of one hundred rupees. ‘ , 62) Within sixty days of the receipt of the petition under sub—section (1), the appellate authority shah, subject to the provisions in sub-section (3), draw up, after such hearing and enquiry as may be considered necessary, a statement of the case and refer it with its opinion thereon to the High Court. (3) The appe11ate authority may reject the application under sub—section (1) and refuse to state the case on the ound that it is time—barred or otherwise incompetent, or that no question of law arises and the applicant may, within thirty days of such refusal withdraw the application amt if he does so, the fee paid shall be refunded. 4) Where the application under sub-section (1) is Iejeeted on the ground that no question of law arises and where no action is taken by the applicant under sub- section (3), he may, within ninety days from the date of such rejection, appiy to the High Court against the order rejecting the application, and if, upon receipt of such an appiication, the High Court is not satisfied with the correct- ness of the decision, it may require the Revenue Tribunal to state the case and refer it and, on receipt of any such requisition, the appellate authority sha11 state and refer the case accordingly. (5) Where the application under sub—scction (1) is rejected on the ground that it is time—barred and where no action is taken by the applicant under sub—section (3), he may, within ninety days of the date of such rejection, apply to the High Court against the order rejecting the appiieation and if, upon receipt of such an application, the High Court is not satisfied with the correctness of the decision, it may require the appellate authority to treat the application under sub-section (1) as made within time. (6) Where the High Court is not satisfied that the statement in a case referred under this section is Sufficient to enable it to‘ determine the questions of law raised thereby, it may refer the case back to the appellate authority to make such additions thereto or such aiterations therein as may be directed and the appeiiate authority shall thereupon comply with the directions and re-submit the case accordingly. (7) The High Court upon hearing of any such case shah decide the quefition of law raiSed thereby, and shall fiehver its judgement thereon containing the grounds on Which such decision” is based, and shall send to the appellate authority a copy of such judgement under the seat of the High Court and signature of the Registrar, "and the appellate authority shalt, on receipt of the copy ofithe judgement, order disposal of the case accordingty. 9 (8) Where a reference is made on the application of an owner, the costs shall be in the discretion of the High Court. (9) Notwithstanding that a reference has been made under this section to the High Court, payment of tax shall not be stayed pending disposal of such referenCe; but where the amount of tax is reduced as the result of the reference, the excess shall be refunded in accordance With the provisions of this Act. (1'0) Section 5 of the Indian Limitation Act, 1963 shah apply to an application to the High Court by an owner under this section. . 22. (1) Whoever :— (3) fails to pay the tax due from him within the pres- cribed period; or (b) fraudulently or wilfully evades the payment any tax due under this Act; or (c) allow any passenger to travel without a tieket or goods to be carried without issuing a receipt in a taxable vehicle as-required under section 5;or (d) obstructs any prescribed authority from making entry and inspection under section 15 or sub— section (2) of section 16; or ' (e) uses any taxable veh’icie in contravention of section 17; or .(f) contraven any other provision of this Act or the rules made thereunder shall be liable, on convic- tion, to a fine which may be extend to one thousand rupees and when the offence is a continuing one on a subsequent conviction to a fine not exceeding twenty-five rupees for each day Of the continuaHCe of the ofi'euce. (2) No Court shall take cognizance of any offence under this Act or the rules framed thereunder except on a complaint in writing by the prescribed authority, and no COurt inferior to that of a Magistrate 01' the First Ciaas shall try any such ofi‘ence.