Statement of case to the High Court

The Maharashtra Sales Tax Act, 1979

Tax1979106 sections6 chapters

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Chapter VII PROCEEDINGS

Statutory text

(1) Within ninety days from the date of communication of any order passed by the Tribunal under the provisions of this Act, the person in whose proceedings such order is passed or the Commissioner may, by application in writing (accompanied where the application is made by that person by a fee as may be prescribed but not exceeding rupees two hundred and fifty) require the Tribunal to refer to the High Court any question of law arising out of such order. The Tribunal shall, as soon as may be after the receipt of such application, draw a statement of case and refer it to High Court, provided that, if the Tribunal refuses to state the case which it has been required to do on the ground that no question of law arises, then that person, or the Commissioner, may, within ninety days of such refusal, either withdraw his application (and if he does so any fee paid shall be refunded), or apply to the High Court against such refusal.
(2) If upon receipt of an application under sub-section (1), the High Court is not satisfied as to the correctness of the decision of the Tribunal, it may require the Tribunal to state the case and refer it; and accordingly, on receipt of any such requisition the Tribunal shall state the case and refer it to the High Court.
(3) If the High Court is not satisfied that the Statement in the case referred under this section is sufficient to enable it to determine the question raised thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein, as the High Court may direct in that behalf.
(4) 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 Court and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly.
(5) Where a reference is made to the High Court under this section, the costs shall be in the discretion of the Court.
(6) The payment of the amount of tax, if any, 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 61.
(7) The refund of any amount due to any person in accordance with the order of the Tribunal in respect of which an application has been made under sub-section (1) shall be granted by the Commissioner provided that if the authority competent to grant such refund is of the opinion that the grant of refund is likely to adversely affect the revenue, such authority may with the previous approval of the Commissioner direct such person to furnish a suitable bank guarantee or security to the satisfaction of such authority before granting such refund : Provided that, where such refund cannot be granted to such person by reason of his inability to furnish a suitable bank guarantee or security to the satisfaction of the authority competent to grant such refund and if that matter is finally decided in favour of the person concerned, then the State Government shall, on application of such person, pay simple interest at the rate of twelve per cent per annum on the amount from the expiry of ninety days from the date of receipt of the order passed by the Tribunal to the date of issue of refund payment order.

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