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Section 28: Hearing by High Court

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

Hearing by High Court.

When a case has been stated to the High Court under section 27 [or an appeal filed before the High Court under section 27A], it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any :

Provided that where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case, including those who first heard it.

Where this provision sits

ActThe Wealth-Tax Act, 1957
Section28
Marginal noteHearing by High Court
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.

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