(1) Within ninety days from the passing by the Tribunal of any order under Section 79 or 80, the dealer or the person in respect of whom the order has 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 dealer, require the Tribunal to refer to the High Court any question of law arising out of such order.

(2) If, for the reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within forty five days of such order, either-

(a) withdraw his application ( and if the applicant who does so, is a dealer or a person the fee paid by him shall be refunded), or

(b) apply to the High Court against such refusal.

(3) If upon the receipt of an application under clause (b) of sub-Section (2) the High Court is not satisfied that such refusal was justified, it may require the Tribunal to state a case and refer it to the High Court and on receipt of such requisition the Tribunal shall state and refer the case accordingly.

(4) If the High Court is not satisfied that the statements in a case referred under this Section are sufficient to enable it to determine the question raised thereby, it may refer the case back to the Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf.

(5) The High Court upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and shall send to the Tribunal a copy of such judgment under the seal of the Court and the signature of the Registrar, and the Tribunal shall, where necessary, amend its order in conformity with such judgment.

(6) Where a reference is made to the High Court under this Section, the cost including the disposal of the fee referred to in sub-Section (1) shall be in the discretion of the Court.

(7) The payment of the amount of tax including penalty, if any, due in accordance with the order of the Tribunal in respect of which an application has been made under this Section shall not be stayed pending the disposal of such application or any reference made in consequence thereof.

(8) The Tribunal or the High Court may admit an application under this Section after the expiry of the period of limitation provided in this Section, if it is satisfied that the applicant had sufficient cause for not presenting the application within that period.