Section 22 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in hindi
Hearing before Supreme Court.
- (1)The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 21 as they apply in the case of appeals from decrees of a High Court.
- (2)The costs of the appeal shall be in the discretion of the Supreme Court.
- (3)Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (10) of section 19.
Summary
- The standard rules for civil cases in India, known as the Code of Civil Procedure, apply to these Supreme Court appeals.
- The Supreme Court has the power to decide who pays the costs of the legal proceedings.
- If the Supreme Court changes or cancels the High Court judgment, the tax office must update the taxpayer's records accordingly.
- This update must follow the same procedure used when a High Court delivers a judgment.
Practical examples
FAQ
1. Which set of rules governs the hearing of an appeal under Section 22 of the Black Money Act?
The provisions of the Code of Civil Procedure, 1908, relating to Supreme Court appeals apply to hearings under Section 22 of the Act.
2. Who decides the costs of an appeal under Section 22 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
The costs of the appeal are entirely in the discretion of the Supreme Court under Section 22 of the Act.
3. If the Supreme Court reverses a judgment, how is the tax order updated under the Black Money Act?
Under Section 22, effect is given to the Supreme Court order in the same manner as provided for High Court judgments under Section 19 of the Act.
Test yourself
Q1.Under Section 22 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which law's provisions generally apply to Supreme Court appeals?
Q2.Who has the discretion to award costs in an appeal under Section 22 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Q3.When a Supreme Court judgment varies a High Court judgment, Section 22 of the Black Money Act directs that effect be given in the manner provided in which sub-section?
Q4.Under Section 22 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, how must the tax authority act if the High Court judgment is reversed?