The assessee or the Chief Commissioner or Commissioner may, within sixty days of the date upon which he is served with notice of an order passed before the 1st day of June, 1999 under section 24 or section 26 or clause e of sub-section 1 or section 35, by application in the prescribed form accompanied, where the application is made by the assessee, by a fee of two hundred rupees require the Appellate Tribunal to refer to the High Court any qestion 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.