54aC.—Reference
to High Court
54aStatement
of case to the High Court.
256. 55(1) The assessee or the Commissioner
may, within sixty days of the date upon which he is served with notice of an
order 56[passed before the
1st day of October, 1998,] under section 254, by
application in the prescribed form, accompanied where the application is made
by the assessee by a fee of 57[two hundred rupees],
require the Appellate Tribunal to refer to the High Court any question of law
arising out of such order 58 and, subject to the
other provisions contained in this section, the Appellate Tribunal shall,
within one hundred and twenty days of the receipt of such application, draw up
a statement of the case and refer it to the High Court :
Provided that the Appellate
Tribunal may, if it is satisfied that the applicant was prevented by sufficient
cause from presenting the application within the period hereinbefore specified,
allow it to be presented within a further period not exceeding thirty days.
(2) If, on an application
made under sub-section (1), the Appellate Tribunal refuses to state the case on
the ground that no question of law arises, the assessee or the Commissioner, as
the case may be, may, within six months from the date on which he is served
with notice of such refusal, apply to the High Court, and the High Court may,
if it is not satisfied with the correctness of the decision of the Appellate
Tribunal, require the Appellate Tribunal to state the case and to refer it, and
on receipt of any such requisition, the Appellate Tribunal shall state the case
and refer it accordingly.
58a[(2A)
The High Court may admit an application after the expiry of the period of six
months referred to in sub-section (2), if it is satisfied that there was
sufficient cause for not filing the same within that period.]
(3) Where in the exercise
of its powers under sub-section (2), the Appellate Tribunal refuses to state a
case which it has been required by the assessee to state, the assessee may,
within thirty days from the date on which he receives notice of such refusal,
withdraw his application, and, if he does so, the fee paid shall be refunded.]
