Section 368 — Hearing before Supreme Court

Old Act equivalent: Section 262 of IT Act 1961 Sub-part: A.4—Appeals to Supreme Court

Statutory Text

(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 367 as they apply in the case of appeals from decrees of a High Court. (2) The costs of the appeal shall be at 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 section 365(10) in the case of a judgment of the High Court.
—General Tax to be paid irrespective of appeal, etc.

None.

None.

None.

Applies to: Appeals under section 367 before the Supreme Court.
Conditions: CPC provisions apply as far as may be; costs at SC discretion.
Time limits: As per CPC.
Monetary limits: None specified; costs at SC discretion.
Exceptions: Where HC judgment varied/reversed, effect given as per section 365(10).

None noted from the extracted pages.