(1) Within sixty days from the passing of an order under section 33 or Statement of case

section 35 by the Tribunal affecting any liability of any dealer to pay tax under this to High Court. Act, such dealer or the Commissioner may, by an application in writing, accompanied by a fee of five hundred rupees in case the application is made by a dealer, require the Tribunal to refer to the High Court any question of law arising out of such order:

Provided that for the purposes of calculating the period of sixty days the period spent in obtaining the copy of the order shall be excluded.

1. (2) If for the reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may within ninety days of such refusal either -
   • (a) withdraw his application (and if he does so, the fee paid shall be refunded); or
   • (b) apply to the High Court against such refusal.
2. (3) Ifupon the receipt of an application under clause (b) of sub -section (2), the High Court is not satisfied of the correctness of the decision of the Tribunal, it may require the Tribunal, to state the case and refer it, and on the receipt of such requisition, the Tribunal shall state and refer the case accordingly.
3. (4) Ifthe High Court is not satisfied that the statements in a case referred to under this section are sufficient to enable it to determine the question raised 112 HARYANA GOVT. GAZ. (EXTRA., MARCH 28, 2003 (CHTR. 7. 1925 SAKA) thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf.
4. (5) The High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded and shall send to the Tribunal copy of such judgement under the seal of the Court and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly. 3
5. (6) Where a reference is made to the High Court under this section the & cost shall be in the discretion of the Court.
6. (7) The payment of the amount, if any, of the tax 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 a result of such reference, the excess tax paid shall be refunded in accordance with the provisions of section 20. Chapter-VIIT Offences and Penalties Investigation of 37. An officer appointed to assist the Commissioner under sub-section (1) offences: of section 55 shall, for the purpose of investigation of all or any of the offences punishable under this Act, have the powers conferred by the Code of Criminal Procedure, 1973 (Act 2 of 1974), upon an officer incharge of a police station for the investigation of a cognizable offence. Failiire 10 38. If a dealer has maintained false or incorrect accounts or documents maintain correct ~~ With a view to suppressing his sales. purchases, imports into State, exports out of accounts and to State, or stocks, of goods, or has concealed any particulars in respect thereof or has pis furnished to or produced before any authority under this Act or the rules made i thereunder any account, return, document or information which is false or incorrect in any material particular, such authority may, after affording such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty, in addition to the tax to which he is assessed or is liable to be assessed, a sum thrice the amount of tax which would have been avoided had such account, return, document or information, as the case may be, been accepted as true and correct. Probus 39. (1) No person, who is not a registered dealer or not otherwise authorised « against collection to collect tax, shall collect in respect of any sale of goods effected by him in the of tax in certain State any amount by way of tax, and no registered dealer shall make any such Veg collection except in accordance with this Act and the rules made thereunder.
7. (2) If any person wilfully collects any amount by way of tax in contravention of the provisions contained in sub-section (1), the assessing authority may, after affording such person a reasonable opportunity of being heard, digget HARYANA GOVT. GAZ. (EXTRA.). MARCH 28, 2003 113 (CHTR. 7, 1925 SAKA) him to pay by way of penalty, in addition to the tax for which he may be liable, a sum equal to the amount of tax so collected.