Statement of case to High Court

1[(1) Within 60 days from the passing of an order under 2[section 20 or 21] by the 3[Tribunal], affecting any liability of any dealer to pay tax under this Act, such dealer or the Commissioner may, by application in writing accompanied by a fee of one hundred rupees in case the application is made by a dealer, require the 3[Tribunal] to refer to the High Court any question of law arising out of such order.]

1. (2) If for reasons to be recorded in writing, the 3[Tribunal] refuses to make such reference, the applicant may, within 30 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) If upon the receipt of an application under clause
   • (b) of sub-section (2), the High Court is not satisfied with the correctness of the 3[Tribunal's] decision, it may require the 3[Tribunal] to state the case and refer it, and on the receipt of such requisition, the 3[Tribunal] shall state and refer the case accordingly.
3. (4) If the High Court is not satisfied that the statements in a case referred under this 1[section] are sufficient to enable it to determine the question raised thereby, it may refer the case back to the 2[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 judgment thereon containing the grounds on which such decision is founded and shall send to the 2[Tribunal] a copy of such judgment under the seal of the court and the signature of the Registrar, and the 2[Tribunal] shall dispose of the case accordingly.
5. (6) Where a reference is made to the High Court under this section, the cost (including the disposal of the fee) 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 2[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 the result of such reference, the excess tax paid shall be refunded in accordance with the provisions of section 12. 22-A. Power of [Tribunal or the Commissioner] and his Assistants to take evidence on oath etc 3[22-A. The 2[Tribunal or the Commissioner] or any person appointed to assist him under sub-section
7. (1) of section 3 shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (V of 1908), when trying a suit, in respect of the following matters, namely :—
   • (a) enforcing the attendance of any person and examining him on oath or affirmation ;
   • (b) compelling the production of documents and impounding or detaining them ;
   • (c) issuing commissions for the examination of witnesses ;
   • (d) requiring or accepting proof of facts by affidavits ;
   • (e) such other powers as may be prescribed ; and any proceeding under this Act before the 1[Tribunal or the Commissioner] or any person appointed to assist him under sub-section
8. (1) of section 3 shall be deemed to be a "Judicial proceeding" within the meaning of sections 193 and 228 and for the purposes of section 199 of Indian Penal Code].