64aReference to High Court.26. 65[(1)
66The assessee or the
67[Chief Commissioner or Commissioner] may, within sixty days of the date upon which he is served with notice of an order under section 23 or section 25
68[or clause (
e) of sub-section (1) of section 34] by application in the prescribed form accompanied, where the application is made by the assessee, by a fee of
69[two hundred] rupees, require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court.(2) The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1), allow it to be presented within a further period not exceeding thirty days.](3) If, on an application made under sub-section (1), the Appellate Tribunal,-
| (a) | - | refuses to state a case on the ground that no question of law arises, or |
| (b) | - | rejects it on the ground that it is time barred, |
the applicant ma
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