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this clause has beren substituted by Finance Ordinance 2000 dated
19th June 2000.
136.
Appeal to High Court.- (1) An appeal shall lie to the High Court in respect of any
question of law arising out of an order under section 135.
(2) The appeal under this section shall be filed within sixty days of the date upon which
an assessee or the Commissioner is served with notice of an order under section 135.
(3) Where an appeal under sub-section (1) is filed by the assessee, it shall be
accompanied by a fee of one hundred rupees.
(4) An appeal filed under this section shall be heard by a Bench of not less than two
Judges of the High Court.
(5) The High Court upon the hearing of an appeal under this section shall decide the
question of law raised therein and shall deliver its judgement thereon containing the
grounds on which such decision is founded and shall send a copy of such judgement under
the seal of the Court and the signature of the Registrar to the Appellate Tribunal, which
shall pass such orders as are necessary to dispose of the case conformably to such
judgement.
(6) Subject to sub-section (7), notwithstanding that an appeal has been filed under this
section, tax shall, unless recovery thereof has been stayed by the High Court, be payable
in accordance with the assessment made in the case as modified by the order of the
Appellate Additional Commissioner or, as the case may be, the Appellate Tribunal.
(7) Where recovery of tax has been stayed by the High Court by an order, such order shall
cease to have effect on the expiration of a period of six months following the day on
which it is made, unless the appeal is decided, or such order is withdrawn, by the High
Court earlier.
(8) The costs of the appeal shall be in the discretion of the Court.
