(1) Register of application for revision under Section 80 of the Act.
(2) Register of application for review under Section 81 of the Act.
(3) Register of application for reference under Section 82 of the Act.
(4) Register of application for restoration.
(5) Court-fee Register
(6) Register of application for certified copy
(7) Information Register referred to in Chapter VIII
(8) Such other registers as may be prescribed by the Tribunal.
CHAPTER VIII
43. Application for reference - (1) An application under Section 82 of the Act requiring the Tribunal to refer to the High Court any question of law arising out of any order of the Tribunal passed under Section 80 or 81 of the Act shall set out in numbered paragraphs all relevant facts, the contention of the parties in relation to the question or questions required to be contention of the parties in relation to the question or questions required to be referred, and the findings of fact and law of the Tribunal thereon, and shall also clearly set out the question or questions of law required to be referred to the High Court and the manner in which it arises and shall also give concisely the reasons for urging that the Tribunal has ignored it or wrongly decided it.
(2) Every such application shall be accompanied by three neatly typed copies of the order of the Tribunal out of which the questions sought to be referred are said to arise.
44. Dismissal if no question of law arises - On the date fixed for hearing of the application or any other date to which the hearing may be adjourned the Tribunal shall, after hearing the parties, dismiss the application if it is of the opinion that no question of law arises out of the order passed by it.
45. Preparation of statement of the case if a question of law arises - Where the Tribunal is of the opinion that question of law arises out of the order passed by it shall draw up a statement of the case.
(2) Tribunal shall append to the statement list of documents, which in its opinion, should form part of the case.
46. Communication of the copy of judgment/order of the High Court - When a copy of the judgment/order of the High Court on the application for reference is received under Section 82, copies of the same shall be communicated to both the parties under the seal of the Tribunal and signature of the Secretary.
47. Action on the judgment of the High Court - On receipt of the judgment from the High Court, the Tribunals shall pass such order as may be necessary to carry out the directions of the High Court.
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48. Tribunal to follow provisions of Civil Procedure Code in matters not provided in these Regulations - The Tribunal shall, in any matter not provided for in the Act, regulations, follow the procedure, as far as it is applicable, laid down in the Code of Civil Procedure, 1908.
CHAPTER IX
49. The Adopted Bihar Commercial Taxes Tribunal Regulation 1979 is hereby repealed.
(File No.VAT/Vividh/4/2003) By the Order of the Governor of Jharkhand, (Alka Tiwari) Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand, Ranchi