Reference to the High Court can be sent within ___ days of Communication of the order of the Appellate Tribunal.

A. 120

B. 90

C. 70

D. 60


Section 47. Reference to the High Court: Clause (1) Within ninety days of the communication of the order of the Appellate Tribunal under sub-section (5) of section 46, the aggrieved person or any officer of Sales Tax not below the rank of an Additional Collector, authorized by the Collector may prefer an application in the prescribed form along with a statement of the case to the High Court, stating any question of law arising out of such order. 

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