Section 28(1). Reference of case by Commissioner of Agricultural Income-tax to High Court

{
    "act_title": "THE ASSAM AGRICULTURAL INCOME-TAX ACT, 1939",
    "act_slug": "the-assam-agricultural-income-tax-act-1939",
    "section_label": "Section",
    "section": {
        "number": "28",
        "title": "Section 28(1). Reference of case by Commissioner of Agricultural Income-tax to High Court",
        "chapter": null,
        "content": "If, in the course of any assessment under this Act or any proceeding in connection therewith other than a proceeding under Chapter VII, a question of law arises, the Board may, either of its own motion or on reference from any Agricultural Income-tax authority subordinate to it, draw up a statement of the case and refer it with its own opinion to the High Court.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 810
    },
    "prev_section": "27",
    "next_section": "28"
}