( I) Any officer em powered by the Government in this behalf or any other person who objects to an order passed by the Appellate Tribunal under sub-sect tOn (4) or sub-section (7) of section 39 may, within ninety days from the date on which a copy of such order is served on h1m in the manner prescribed, prefer a petition to the High Court on the ground that the Appellate Tribunal has either decided erroneously or failed to dec1de any question of law :
I I ', i I \. i I p-1' -I -~ -- 67
Provided that the High Court may admit a petition preferred after the period of ninety days aforesaid if it is satisfied that the petitioner had sufficient cause for not preferring the petition within the said period.
(2) The petition shall be in the prescribed form and shall be verified in the prescribed manner and, where it is preferred by a person other than an officer empowered qy the Government under sub-sec tion (I), it shall 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.
(-4) (a) If the High Court does not dismiss the petition sum marily, it shall, after giving both the parties to the petition a reasonable opportunity of bemg heard, determine the question of law raised and either reverse, affirm or amend the order against which the petition was preferred or remit the matter to the Appellate Tnbunal with the opinion of the High Court on the question of law raised, or pass such order in relation to the matter as the High Court thinks fit.
(b) Where the High Court remits the matter under clause (a) with its opinion on the question of lliw raised, the Appellate Tribunal shall amend the order passed by 1t in conformity with such opinion.
(5) Before passing an order under sub-section ( 4), the High Court may, if it considers it necessary so to do, remit the petition to the Appellate Tribunal, and direct it to return the petition with its finding on any specific question or issue. ·
(6) Notwithstandmg that a petition has been preferred under sub-section ( 1), the tax shall be paid in accordance with the order against which the revision has been preferred :
Provided that the High Court may, in its discretion, give such directions as it thinks fit in regard to the payment of the tax before the disposal of the petition, if the petitioner furnishes sufficient security to its sati~faction in such form and in such manner as may be prescribed. ·
(7) (a) The High Court may, on the application of any party to a revision under this section, review any order passed by it on the basis of the discovery of new and important facts which after the exercise of due diligence were not within the knowledge of the applicant or could not be produced by him when the order was made.
(b) The application for review shall be preferred in the pres cribed manner and within one year from the date on which a copy of the order to which the application relates was served on the applicant in the manner prescribed and, where it is preferred by a person other than an officer empowered by the Government under sub-section (I), 1t shall be accompanied by a fee of one hundred rupees.
(8) If, as a result of the revision or review, any change becomes necessary in any assessment, the High Court may direct the assessing 3/5 -5a.
,_ 68· authority to amend the assessment accordingly, and, on such amend ment being made, any amount overpaid by any person shall be refund ed to him, or the further amount of tax due from him shall be collected in accordance with the provisions of this Act, as the case may be.
(9) The cost of a revision under sub-section (I) or of a rev1ew under sub-section (7) shall be in the discretion of the High Court.