(1) Within two months from the date of an order passed by the AppellateTribunal

under sub-section (6) of section 76, a person aggrieved or the Commissioner may, by

application in writing, and accompanied by such fee as may beprescribed, require the Appellate Tribunal to refer to the High Court any question of law arisingout of suchorder, and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within four months 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 person, or the

Commissioner was prevented by sufficient cause 'om presenting the application within the period hereinbefore specified, allow it to be presented within a further period not exceeding one month. (2) Ifthe AppellateTribpnal refuses to state the case which it has been required to do, on the ground that no question of law arises, the person or theCommissioner, as thecase may be, may, withinonemonthofthecommunication ofsuch refusal eitherwithdraw his application (and if he does so, any fee paid shall be refunded), or apply to the High Court against such refusal.

1. (3) Ifupon receipt of an application under sub-section (2), theHigh Court is not satistied

as to the correctness of the refusal of the Appellate Tribunal, it may require the Appellate

Tribunal

tostate thecaseand refer if and on receipt ofsuch requisition, the AppellateTribunal

shall state the case and refer it accordingly.

1. (4) IftheHigh Court is not satisfied that thestatement in acaserefened to it is sufficient to enable it to determine the question so raised thereby, the court may refer the case back to the AppellateTrib~mal for theburpose ofmaking suchadditions thereto or alterations therein as it may direct iathat behalf.
2. (5) TheHigh 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 in which

such decision is founded, and shall send to the Appellate Tribunal a copy of such judgment under the seal ofthe court and thesignature ofthe Registrar, and the AppellateTribunal shall dispose of the Ease accordingly.

1. (6) Where a reference is made to the High Court under this section, the cost, which shall not include the fee referred to

in sub-section (I), shall be in the discretion ofthe court.

1. (7) The payment of the amount of tax, interest or penalty, if any, due in accordance with theorder of the Appellate Tribupal 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 tax paid shall be refunded in accordance with the provisions of section