Wealth-Tax Act, 1957

Appeal to Supreme Court.

29. (1) An appeal shall lie to the Supreme Court from any judgment of the High Court delivered ⁹⁵[before the date of establishment of the National Tax Tribunal] on a case stated under section 27 ⁹⁶[or an appeal filed under section 27A] in any case which the High Court certifies as a fit case for appeal to the Supreme Court.

(2) Where the judgment of the High Court is varied or reversed on appeal under this section, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (6) of section 27 ⁹⁶[or in sub-section (7) of section 27A].

(3) The High Court may, on application made to it for the execution of any order of the Supreme Court in respect of any costs awarded by it, transmit the order for execution to any court subordinate to the High Court.