Decision of High Court or Supreme Court on the case stated.

¹[(1) The High Court or the Supreme Court hearing any such case shall decide the questions of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment shall be sent 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 in conformity with such judgment.

(1A) Where the High Court delivers a judgment in an appeal filed before it under section 130, effect shall be given to the order passed on the appeal by the proper officer on the basis of a certified copy of the judgment.

(2) The costs of any reference to the High Court or an appeal to the High Court or the Supreme Court as the case may be which shall not include the fee for making the reference shall be in the discretion of the Court.]

Note:

1. Section 130D was earlier amended by Act 32 of 2003, section 122 (w.e.f. 14.05.2003). This section to be omitted (from a date to be notified) by section 30 read with Schedule to the National Tax Tribunal Act, 2005 (49 of 2005).