(1) Within sixty days from the date on which an order under sub-section (5) or sub-section (8) of section 29 was communicated to him, the appellant or the respondent may prefer a petition to the High Court against the order on the ground that the Tribunal has either failed to decide or decided erroneously any question of - 19 - law:
Provided that the High Court may admit a petition preferred after the period of sixty days aforesaid if it is satisfied that the petitioner has sufficient cause for not preferring the petition within that period.
(2) The petition shall be in the prescribed form, shall be verified in the prescribed manner, and shall, when it is preferred by any person other than an officer empowered by the Government under sub-section (1) of section 29 be accompanied by a fee of one hundred rupees.
(3) If the High Court, on perusing the petition, considers that there is no sufficient ground for interfering, it may dismiss the petition summarily:
Provided that no petition shall be dismissed unless the petitioner has had a reasonable opportunity of being heard in support thereof.
(4) (a) If the High Court does not dismiss the petition summarily, it shall, after giving both the parties to the petition a reasonable opportunity of being heard, determine the question or questions of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Tribunal with the opinion of the High Court on the question or question of law raised or pass such other order in relation to the matter as the High Court thinks fit.
(b) Where the High Court remits the matter to the Tribunal under clause (a) with its opinion on question of law raised, the latter shall amend the order passed by it in conformity with such opinion.
(5) Before passing an order under sub-section (4), the High Court may, if it considers necessary so to do, remit the petition to the Tribunal and direct it to return the petition with its finding on any specific questions of issue.
(6) Notwithstanding that a petition has been preferred under sub-section (1), the tax shall be paid in accordance with the assessment made in the case:
Provided that if as a result of the petition, any change becomes necessary in such assessment, the High Court may authorise the assessing authority, to amend the assessment and the assessing authority shall amend the assessment accordingly and there upon the amount overpaid by the assessed shall be refunded to him without interest or the additional amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.
(7) With a view to rectify any mistake apparent from the record, the High Court may, at any time, within five years from the date of the order passed by it under sub-section
(4), amend such order:
Provided that no order under this sub-section shall be made without giving both parties affected by the order a reasonable opportunity of being heard.
(8) In respect of every petition preferred under sub-section (1) or (7), the costs shall be in the discretion of the High Court.