Amendment status not verified — confirm the current text below against the official source.
Statement of case to High Court: (1) Within ninety days from the date of passing of any order under subsection (3) of section 16 or sub-section (I) of section 17 affecting any liability of any dealer to pay cess, such dealer 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; _______________________________________________________________________ (9) (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 satisfied that such refusal was not 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 satisfied that the statements in a case referred to it under this section, are not sufficient 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 the hearing of 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 shall send to the Tribunal a copy of such judgment under the seal of the High Court and the signature of the Registrar General or any other Officer authorised in this behalf, 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 (1) shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount is reduced as the result of such reference, the excess cess paid shall be refunded.