Jharkhand Entertainment Tax Act, 2012State Act of Jharkhand · Act 13 of 2012
(1) Within ninety days from passing by the Tribunal of any order under appeal, the assessee in respect of whom the order bas been passed or the Commissioner, may by application in writing together with a fee of one thousand rupees, where such application is made by the assessee, require the Tribunal to refer to the High Court any question of law arising out of such order.