(1)
Within ninety days of the date upon which he is served with notice of an
order under section 135, the assessee or the Commissioner may, by
application in such form and accompanied by such documents as may be
prescribed, require the Appellate Tribunal to refer to the High Court any
question of law arising out of such order, and the Appellate Tribunal shall,
within ninety days of the receipt of such application, draw up a statement
of the case and refer it to the High Court.
Explanation.-
For
the removal of doubts it is hereby declared that a reference application
under this section may be made in respect of a question of law arising out
of an order of the Appellate Tribunal made on or after the first day of
July, 2000.
(2)
If, on an application made under sub-section (1), the Appellate
Tribunal refuses to state the case on the ground that no question of law
arises, the assessee or the Commissioner, as the case may be, may within one
hundred and twenty days from the date on which he is served with notice of
the refusal, apply to the High Court and the High Court may, if it is not
satisfied with the correctness of the decision of the Appellate Tribunal,
frame a question of law and the provisions of sub-sections (5), (6), (7) and
(8) shall, so far as may be, apply as they apply to a reference made under
sub-section (1).
(3)
If on any application made under sub-section (1), the Appellate Tribunal
rejects it on the ground that it is time-barred, the assessee or the
Commissioner, as the case may be, may, within three months from the date on
which he is served with notice of the rejection, apply to the High Court,
and the High Court, if it is not satisfied of the correctness of the
Appellate Tribunal's decision, may require the Appellate Tribunal to treat
the application as made within the time allowed under sub-section (1).
(4)
If the High Court is not satisfied that the statement in a case referred
under sub-section (1) is sufficient to enable it to determine the question
raised thereby, the Court may refer the case back to the Appellate Tribunal
to make such modification therein as the Court may direct.
(5)
When any case has been referred to the High Court under this section, it
shall be heard by a Bench of not less than two Judges of the High Court, and
in respect of such case the provisions of section 98 of the Code of Civil
Procedure, 1908 (V of 1908), shall, so far as may be, apply notwithstanding
anything contained in the Letters Patent applicable to any High Court or in
any other law for the time being in force.
(6)
The High Court upon the hearing of any such case, shall decide the questions
of law raised thereby and shall deliver its judgement thereon containing the
grounds on which such decision is founded and shall send a copy of such
judgement under the seal of the Court and the signature of the Registrar to
the Appellate Tribunal which shall pass such orders as are necessary to
dispose of the case conformably to such judgement.
(7)
Where a reference is made to the High Court under this section, the costs
shall be in the discretion of the Court.
(8)
Notwithstanding that a reference has been made under this section to the
High Court, tax shall, unless the recovery thereof has been stayed by the
High Court, be payable in accordance with the assessment made in the case.
(9)
Section 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an
application under sub-section (1) or sub-section (2).
(10)
When an application is made under sub-section (1) by the assessee, it
shall be accompanied by a fee of one hundred rupees.
(1)
An appeal shall lie to the High Court in respect of any question of law
arising out of an order under section 135.
(2)
The appeal under this section shall be filed within sixty days of the date
upon which an assessee or the Commissioner is served with notice of an
order under section 135.
(3)
Where an appeal under sub-section (1) is filed by the assessee, it shall
be accompanied by a fee of one hundred rupees.
(4)
An appeal filed under this section shall be heard by a Bench of not less
than two Judges of the High Court.
(5)
The High Court upon the hearing of an appeal under this section shall
decide the question of law raised therein and shall deliver its judgement
thereon containing the grounds on which such decision is founded and shall
send a copy of such judgement under the seal of the Court and the
signature of the Registrar to the Appellate Tribunal, which shall pass
such orders as are necessary to dispose of the case conformably to such
judgement.
(6)
Subject to sub-section (7), notwithstanding that an appeal has been filed
under this section, tax shall, unless recovery thereof has been stayed by
the High Court, be payable in accordance with the assessment made in the
case as modified by the order of the Appellate Additional Commissioner or,
as the case may be, the Appellate Tribunal.
(7)
Where recovery of tax has been stayed by the High Court by an order, such
order shall cease to have effect on the expiration of a period of six
months following the day on which it is made, unless the appeal is
decided, or such order is withdrawn, by the High Court earlier.
(8)
The costs of the appeal shall be in the discretion of the Court.
