(1) Within sixty days from the passing by the Administrator of any order under sub-section (3) of section 31 affecting any liability of any dealer to pay tax under this Regulation, such dealer may, by application in writing, and accompanied by a fee of one hundred rupees, require the Administrator to refer to the Court any question of law arising out of such order.
(2) If, for reasons to be recorded in writing, the Administrator refuses to make such reference, the applicant may, within thirty 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 Court against such refusal.
(3) If upon the receipt of an application under clause (b) 'of subsection (2), the Court is not satisfied of the correctness of the Administrator's decision, it may require the Administrator to state the case and refer it, and on the receipt of such requisition, the Administrator shall state and refer the case accordingly.
(4) If the Court is not satisfied that the statements in a case referred under this section are sufficient to enable it to determine the question raised, thereby, it may refer the case back to the Administrator to make such additions thereto or alterations therein as the Court may direct in that behalf.
(5) The Court upon hearing any such case shall decide the question of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send a copy of its judgment tD the Administrator who shall pass such orders as are necessary to dispose of the case conformably to such judgment.
(6) Where a reference is made to the Court under this section, the costs shall be in the discretion of the Court.
(7) The payment of the amount, if any, of tax due in accordance with the order of the Administrator 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 22.
(8) In this section "Court" means the High Court.