(1) Any owner objecting to an order passed in appeal under section 19 or passed in revision under sub-section (1) of section 20 may appeal to the Board within sixty days of the date on which such order is communicated to him.
(2) The Board my admit an appeal after the expiration of the sixty days referred to in sub-section (1) if it is satisfied that for reasons beyond the control of the appellant or for other sufficient cause it could not be filed within time.
(3) An appeal to the Board shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty-five rupees.
(4) The Board may, after giving the owner an order opportunity of being heard, pass such thereon as it think fit, and shall communicate any such orders to the owner and to the Commissioner.
22 (1) Within sixty days from the date of service of any order section 21, the owner may, by petition in writing require the Board to refer to the High Court any question of law arising out of such order of the Board or the Board may make such reference out of its own motion, where the petition is made by an owner, it shall be accompanied by a fee of one hundred rupees.
Ex-51 /1988 - 10 - Appeal to the Board of Revenue References Ex-51 /1988- 11 -
(2) Within sixty days of the receipt of the petition under sub-section (1), the Board shall, subject to the piovisions in sub-section (3) draw up, after such hearing, and enquiry as maynecessary, a statement of the be considered therean to the High Court.
(3) The Board may reject the application under sub-section (1) and refuse to state the case on the ground that it is time barred or etherwise incompetant, or that no question of law arise and the applicant mau, within thirty days of such refusal withdraw the application and if he does so, the fee paid shall be refunded.
(4) Where the application under sub-section (1) is rejected on the ground that no question of law arises and where no action is taken by the applicant under sub-section (3), he may within ninety days from the date of such rejection apply to the High Court against the order rejecting the application, and if, upon receipt of such application, the High Court is not satisfied with the correctness of the decision, it may require the Board to state the case and refer it and on receipt of any such requisition, the Board shall state and refer the case accordingly.
(5) Where the application under sub-section (1) is rejected on the ground that it is time barred and where no action is taken by the applicant under sub-section (3), he may, within ninety days of the date of such rejection, apply to the High Court against the order rejecting the application and if, upon receipt of such an application, the High Court is not satisfied with the correctness of the decision, it may require the Board to treat the application under sub-section (1) as made within time.
(6) Where the High Court is not satisfied that the statement in a case referred under this section is sufficient to enable it to determine the question of law raised thereby, it may refer the case back to the Board to make such additions thereto or such alterations therein as may be directed and the Board shall thereupon comply with the directions and re-submit the case accordingly
(7) The High Court upon the bearing of any“such case shall decide the question of law rai-sed thereby, and shall deliver its judgement thereon containing the ground on which such decision is based, and shall send to the Board 9 a copy of such judgement under the seal of the High Court and signature of the Registrar,“and the Board shall, on receipt of the copy of“judgement, order disposal of the case accordingly.
(8) Where a reference is made on the application of an owner, the costs shall be in the discretion of the High Court.
(9) Notwithstanding that a reference has been made under this section to the High Court, payment of tax shall not be stayed pending disposal of such reference: but where the amount of tax is reduced as the result of the reference, the excess shall be refunded in accordance with the provisions of this Act.
(10) Section 5 of the Indian Limited Act, 1963 as applicable in Mizoram shall apply to an application to the High Court by an owner under this section.