Advanced Search
My Documents
Admin Login
What's New UNION BUDGET 2018      Due Dates for the Month of February 2018      Important changes of Budget 2017, effective from 01st April 2017      Budget 2017 - Highlights      Key Features of BUDGET 2017      After liberal concessions by Centre, GST council inks breakthrough, new tax regime roll-out on July 1      I-T Dept to keep record of deposits over Rs 2 lakh      GST Council meet: 14% revenue growth assumed for states      IT Department changes PAN rules for automobile sales above Rs 2 lakh      GST: The ride just got better for logistics      Submit monthly data of appeals disposed of: CBDT to officers      Adoption of GST poised to boost India's medium-term growth: IMF      GST Network operating expenses to be funded by user fee      GST rate of 18% to have short-lived impact on inflation, says RBI      GST Council: Tax exemption threshold fixed at Rs 20 lakh      GST Council consensus emerging on April 1, 2017 rollout, Rs 25 lakh threshold      Centre may have to re-notify GST Constitutional Amendment Act; here’s why      Recommended 7-year tax holiday for start-ups: Sitharaman      Rules may be eased for banks and NBFCs under GST      GST will unleash significant economic activity: Barack Obama      GST bill now a law, President Pranab Mukherjee gives assent to the constitutional amendment bill      RuPay debit cards to gain from small finance banks      Sebi relaxes restrictions on more than 200 entities      Barring five all petroleum items under GST regime      Important Amendments effective from 01.06.2016     
Quick Links
Information Sharing
Bookmark and Share
53 - Appeal to High Court M.P. ACT


53 - Appeal to High Court
(1)  An appeal shall lie to the High Court from every order passed by the Appellate Board, in appeal under sub-sections (2) and (3) of section 46 if the High Court is satisfied that the case involves a substantial question of law.
(2)  The Commissioner or a dealer aggrieved by any order referred to in sub-section (1) passed by the Appellate Board: -
 (i) under the repealed Act, on or after of the date of commencement of this Act; or
 (ii) under this Act on or after such date,
 may file an appeal to the High Court and such appeal under this section shall be filed within ninety days from the date of the communication to the dealer or the Commissioner of the order appealed against, in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
(3)  Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate the question.
(4) The appeal shall be heard only on the question so formulated and the respondents shall, at the hearing of the appeal, be allowed to argue that the case does not involve such question;
                  Provided that nothing in this sub-section shall be deemed to take away or abridge the power of the Court to hear, for reasons to be recorded, the appeal or any other question of law not formulated by it, if it is satisfied that the case involves such question.
 (5) Where an appeal is filed under sub-section (2) by a dealer, such appeal shall not be admitted by the High Court unless fifty percent of the balance due from the dealer after the order passed by the Appellate Board is paid by him. 
(6) (a) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such costs as it deems fit.
(b)The High Court may determine any issue which:-
(i)    has not been determined by the Appellate Board , or
(ii)   has been wrongly determined by the Appellate Board , by reason of a decision on such question of law as is referred to in sub-section (1),
 (c)On delivery of judgment by the High Court, effect shall be given to it by the Officer empowered to assess or re-assess the dealer under section 20, on the basis of a certified copy of the judgment.
(7) The provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to High Court shall, as far as may be, apply in the case of appeals under this section.
Total Visitors: 177975 Copyrights © PANKAJ NIGAM & ASSOCIATES All Rights Reserved. Powered By Aem Solutions