Revision by High Court in special cases (1) Any person aggrieved by an order made under sub-section (4) or sub-section (5) of section 10 other than an order under sub-section (2) of that section summarily disposing of the appeal, or by an order passed under section 22 by the Tribunal may, within ninety days from the date of service of such order, apply to the High Court for revision of such order on the ground that the case involves any question of law.
(2) Any person aggrieved by an order made by the revising authority or an additional revising authority refusing to state the case under this section as it stood immediately before April 27,1978, hereinafter referred to as the said date, may, where the limitation for making an application to the High Court under sub-section (4) as it stood immediately before the said date, has not expired, likewise apply for revision to the High Court within a period of ninety days from the said date.
(3) Where an application under sub-section (1) or sub-section (3), as they stood immediately before the said date, was rejected by the revising authority or an additional revising authority on the sole ground that the period of one hundred and twenty days for making the reference as specified in the said sub-section (1) has expired, such application may apply for revision of the order made under sub-section (2) of section 10, to the High Court within sixty days from the said date on the ground that the case involves any question of law.
(4) The application for revision under sub-section (1) shall precisely state the question of law involved in the case, and it shall be competent for the High Court to formulate the question of law or to allow any other question of law to be raised.
(5) Every application for making a reference to the High Court under sub-section (1) or sub-section (3), as they stood immediately before the said date, pending before the revising authority or an additional revising authority on the said date, shall stand transferred to the High Court. Every such application upon being so transferred and every application under sub-section (4), as it stood immediately before the said date, pending before the High Court on the said date, shall be deemed to be an application for revision under this section and disposed of accordingly.
(6) Where the High Court has before the said date, required the revising authority or an additional revising authority to state the case and refer it to the High Court under sub-section (4), as it stood immediately before the said date, such authority shall as soon as may be, make reference accordingly. Every reference so made, and every reference made by such authority before the said date in compliance with the requirement of the High Court under sub-section (4), as it stood before the said date shall be deemed to be an application for revision under this section and disposed of accordingly.
(6A) Where the revising authority or an additional revising authority has, before the said date, allowed an application under sub-section (1) or sub-section (3), as they stood immediately before the said date, and such authority has not made reference before the said date, it shall, as soon as may be, make reference to the High Court. Every such reference, and every reference already made by such authority before the said date and pending before the High Court on the said date, shall be deemed tobe an application for revision under this section and disposed of accordingly.
(7) Where an application under this section is pending, the High Court may, on an application in this behalf, stay recovery of any disputed amount of tax, fee of penalty payable, or refund of any amount due, under the order sought to be revised:
PROVIDED that no order for stay of recovery of such disputed amount shall remain in force for more than thirty days unless the applicant furnishes adequate security to the satisfaction of the assessing authority concerned.
(8) The High Court shall, after hearing the parties to revision, decide the question of law involved therein, and where as a result of such decision, the amount of tax, fee or penalty is required to be determined afresh, the High Court may send a copy of the decision to the Tribunal for fresh determination of the amount, and the Tribunal shall thereupon pass such orders as are necessary to dispose of the case in conformity with the said decision.
(8A) All applications for revision of orders passed under section 10 in appeals arising out of the same cause of action in respect of the same assessment year shall be heard and decided together:
PROVIDED that where any one or more of such applications have been heard and decided earlier, if the High Court, while hearing the remaining applications, considers that the earlier decision may be a legal impediment in giving relief in such remaining applications, it may recall such earlier decision and may thereafter proceed to hear and decide all the applications together.
(9) The provisions of section 5 of the Limitation Act, 1963, shall mutatis mutandis, apply to every application for revision under this section.
Explanation: For the purpose of this section, the expression any person includes the Commissioner and the State Government.
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