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47. Appeal to the 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 46.
(2) The appeal under this section shall be filed within sixty days of the date upon which the aggrieved person or the Collector is served with notice of an order under section 46.
(3) Where an appeal is filed under sub-section (1) by the aggrieved person, it shall be accompanied by a fee of one thousand rupees.
(4) The appeal before the High Court shall be heard by a bench of not less than two judges of the High Court.
(5) The High Court upon hearing the appeal shall decide the question of law raised therein and shall deliver judgment thereon specifying the grounds on which such judgment is based and shall send a copy of the judgment under the seal of the Court to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment.
(6) Subject to sub-section (6A) and notwithstanding that an appeal has been made to the High Court the tax shall be payable in accordance with the order under section 46.
(6A) 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of a period of six months following the day on which it is made unless the appeal is decided, or such order is withdrawn, by the High Court earlier.
(7) Where the amount of tax is reduced as a result of the judgment in the appeal, the amount of tax overpaid shall be refunded unless the High Court, on application given by the Collector within thirty days of the receipt of the judgment of the High Court that he intends to seek leave to appeal to the Supreme Court, makes an order authorizing the Collector to postpone the refund until the disposal of the appeal by the Supreme Court.
(8) The costs of the appeal shall be in discretion of the Court.
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