Power to refer to High Court

(1) Within sixty days from the date of service of any order under section 20, the owner may, by petition in writing requisite the State Government to refer to the High Court any question of law arising out of such order of the State Government or the State Government may make such reference out of its own motion. Where the petition is made by an owner, it shall be accompanied by a fee of Rs. 100. (2) Within sixty days of the petition under sub-section (1), the State Government shall, subject to the provisions in sub-section (3), draw up, after such hearing and enquiry as may be considered necessary, a statement of the case and refer to with its opinion thereon to the High Court. (3) The State Government may reject the application under sub-section (1) and refuse to take the case on the ground that it is time barred or otherwise incompetent, or that no question of law arises and the application may, within thirty days of such refusal withdraw the application and if he does so, the fee paid shall be refunded. (4) Where the application under sub-section (1) is rejected on the ground that no question of law arises and where no action is taken by the applicant under sub-section (3), he may, within ninety days from the date of such rejection, apply to the High Court against the order rejecting the applications, and if, upon receipt of such an application, the High Court is not satisfied with the correctness of the decision, if may require the State Government to state the case and refer it and, on receipt of any such requisition, the State Government shall state and refer the case accordingly. (5) Where the application under sub-section (1) is rejected on the ground that it is time barred and where no action is taken by the applicant under sub-section (3), he may within ninety days of the date of such rejection, apply to the High Court against the order rejecting the application, and if upon receipt of such an application, the High Court is not satisfied with the correctness of the decision, it may require the State Government to treat the application under sub-section (1) as made within time. (6) Where the High Court is not satisfied that the statement in a case referred under the section is sufficient to enable it to determine the questions of law raised thereby, it may refer the case back to the State Government to make such additions thereto or such alteration therein as may be directed and the State Government shall there upon comply with the direction and re-submit the case accordingly. (7) The High Court upon the hearing of any such case shall decided the question of the law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is based, and shall send to the State Government a copy of such judgment under the seal of the High Court and signature of the Registrar, and the State Government shall, on receipt of the copy of the judgment, order disposal of the case accordingly. (8) Where a reference is made on the application of an owner, the costs shall be in the discretion of the High Court. (9) Notwithstanding that a reference has been made under this section to the High Court, payment of tax shall not be stayed pending disposal of such reference; but where the amount of tax is reduced as the result of the reference, the excess shall be refunded in accordance with the provisions of this Act. (10) Section 5 of the India Limitation Act, 1908 (IX of 1908) shall apply to an application to the High Court by an order under this section.