160. Reference to the High Court Division.-

160.  Reference  to  the  High  Court  Division.- 

(1)  The  assessee  or  the Commissioner may, ¹[within ninety days] from the date of receipt of the order of  the  Appellate  Tribunal  communicated  to  him  under  section  159,  byapplication in the prescribed from, accompanied, in the case of an application by  the  assessee,  by  a  fee  of²[two  thousand  taka],  refer  to  the  High  Court Division any question of law arising out of such order ³[:

⁴[Provided that no reference under sub-section (1) shall lie against an order of the Taxes Appellate Tribunal, unless the assessee has paid the following tax at the rate of-

(a) ⁵[fifteen] per cent of the difference between the tax as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable  under  section  74  where  tax  demand  does  not  exceed  one million taka;
(b) ⁶[twenty  five]  per  cent  of  the  difference  between  the  tax  as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable under section 74 where tax demand exceeds one million taka:]

Provided further that the Board may, on an application made in this behalf,  modify  or  waive,  in  any  case,  the  requirement  of  such payment.]

⁷[Provided that no reference by an assessee unless he has paid twenty-five per cent of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner [or the Commissioner(Appeals), as the case may be] and the tax as determined on the basis of the order of the Appellate Tribunal:]

(2)  An  application  under  sub-section  (1)  shall  be  in  triplicate  and  shall  be accompanied by the following documents, namely:-

(a) certified copy, in triplicate, of the order of the Appellate Tribunal out of which the question of law has arisen;(b)  certified  copy,  in  triplicate,  of  the  order  of  the  Deputy Commissioner  of  Taxes,  the  Inspecting  Joint Commissioner  or  the Appellate Joint Commissioner, ⁸[or the Commissioner (Appeals)], as the case may be, which was the subject-matter of appeal before the Appellate Tribunal; and
(c) certified copy, in triplicate, of any other document the contents of which are relevant to the question of law formulated in the application and which was produced before the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner ⁹[or  the  Commissioner  (Appeals)]  or  the  Appellate  Tribunal,  as  the case may be, in the course of any proceedings relating to any order referred to in clause (a) or (b).

(3)  Where  the  assessee  is  the  applicant,  the  Commissioner  shall  be  made   a respondent; and where the Commissioner is the applicant the assessee shall be made a respondent :

Provided that where an assessee dies or is succeeded by another person or is a company which is being wound up, the application shall not abate and may, if  the  assessee  was  the  applicant,  be  continued  by,  and  if  he  was  the
respondent, be continued against, the executor, administrator or successor or other legal representative of the assessee ,or by or against the liquidator or receiver, as the case may be.

(4)  On  receipt  of  the  notice  of  the  date  of  hearing  of  the  application,  the respondent  shall,  at  least  seven  days  before  the  date  of  hearing,  submit  in writing  a reply  to the application; and he  shall therein  specifically  admit  or deny whether the question of law formulated by the applicant arises out of the order of the Appellate Tribunal.

(5)  If  the  question  formulated  by  the  applicant  is,  in  the  opinion  of  the respondent, defective, the reply shall state in what particulars the question is defective and what is the exact question of law, if any, which arises out of the
said  order;  and  the  reply  shall  be  in  triplicate  and  be  accompanied  by  any documents  which  are  relevant  to  the  question  of  law  formulated  in  the application  and  which  were  produced  before  the  Deputy  Commissioner  of
Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner, ¹⁰[the Commissioner (Appeals)] or the Appellate Tribunal, as the case may be, in the course of any proceedings relating to any order referred to in subsecti on
(2) (a) or (b).

(6)  Section  5  of  the  Limitation  Act,1908  (IX  of  1908)  shall  apply  to  an application under sub-section (1).

......................................................................................................................................

¹Subs. for "within sixty days" by F.A. 1999
²Subs. the words for "one hundred taka" by F.A. 2002
³Ins. by F.A. 2009
⁴Subs. by F.A. 2011
⁵Subs. for "twenty five" by F.A. 2013
⁶Subs. for " fifty" by F.A. 2013
⁷Proviso Ins. by F.A 1989 & 1991 and omitted by F.A. 1995

⁸Ins by F.A. 1990
⁹Ins by F.A. 1990
¹⁰Ins by F.A. 1990

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