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Section
256
STATEMENT
OF CASE TO THE HIGH COURT.
(1)
2047 The assessee or the Commissioner may, within sixty days of the date
upon which he is served with notice of an order passed on or before the
1st day of October, 1998, under section 254, by application in the prescribed
form, accompanied where the application is made by the assessee by a fee
of two hundred rupees, require the Appellate Tribunal to refer to the
High Court any question of law arising out of such order and, subject
to the other provisions contained in this section, the Appellate Tribunal
shall, within one hundred and twenty days of the receipt of such application,
draw up a statement of the case and refer it to the High Court :
Provided
that the Appellate Tribunal may, if it is satisfied that the applicant
was prevented by sufficient cause from presenting the application within
the period hereinbefore specified, allow it to be presented within a further
period not exceeding thirty days.
(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 six
months from the date on which he is served with notice of such 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, require
the Appellate Tribunal to state the case and to refer it, and on receipt
of any such requisition, the Appellate Tribunal shall state the case and
refer it accordingly.
(3)
Where in the exercise of its powers under sub-section (2), the Appellate
Tribunal refuses to state a case which it has been required by the assessee
to state, the assessee may, within thirty days from the date on which
he receives notice of such refusal, withdraw his application, and, if
he does so, the fee paid shall be refunded.
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