The Gift-Tax Act, 1958
28. Appeal to Supreme Court.
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An appeal shall lie to the
Supreme Court from any judgment of the High Court delivered on a case stated
under section 26 in any case which the High Court certifies as a fit case for
appeal to the Supreme Court.
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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 26.
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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.
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