Sales Tax Act, 1990

Chapter-VIII

APPEALS

From: 2023-07-01 - To: 0000-00-00 1[47. Reference to the High Court.- (1) Within ninety days of the communication of the order of the Appellate Tribunal under sub-section (2[2]) of section 46, the aggrieved person or any officer of 3[Inland Revenue] not below the rank of an 4[an Additional [Commissioner], authorized by the 5[Commissioner] may prefer an application in the prescribed form along with a statement of the case to the High Court, stating any question of law arising out of such order. (2) The statement to the High Court referred to in sub-section (1), shall set out the facts, the determination of the Appellate Tribunal and the question of law, which arises out of its order. (3) Where, on an application made under sub-section (1), the High Court is satisfied that a question of law arises out of the order referred to in sub-section (1), may proceed to hear the case. (4) A reference to the High Court under this section shall be head by a bench of not less than two judges of the High Court and, in respect of the reference, the provisions of section 98 of the Code of Civil Procedure, 1908 (Act V of 1908) shall apply, so far as may be, notwithstanding anything contained in any other law for the time being in force. (5) The High Court upon hearing a reference under this section shall decide the question of law raised by the reference and deliver judgment thereon specifying the grounds on which such judgment is based and the order of the Tribunal shall stand modified accordingly. The Court shall send a copy of the judgment under the seal of the Court to the Appellate Tribunal. (6) The cost of any reference to the High Court shall be in the discretion of the Court. (7) Notwithstanding that a reference has been made to the High Court, the tax shall be payable in accordance with the order of the Appellate Tribunal: Provided that, if the amount of tax is reduced as a result of the judgment in the reference by the High Court, and amount of tax found refundable by the High Court, the High Court may on application 6[by an Additional 5[Commissioner] authorized] by the…