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Section 29 – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957



29. Appeal to Supreme Court.—


(1) An appeal shall lie to the Supreme Court from any judgement of the High Court delivered 1[before the date ofestablishment the National Tax Tribunal] on a case stated 2[under section 27 or an appeal filed under section 27A] in any case which the High Court certified as a fit case for appeal to the Supreme Court.


(2) 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 27 3[or in sub-section (7) of section 27A].


(3) 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.



1. Ins. by Act 49 of 2005, sec. 30 and Schedule, Pt. II-4 (w.e.f. 28-12-2005).


2. Subs. by Act 21 of 1998, sec. 74(a), for “under section 27” (w.e.f. 1-10-1998).


3. Ins. by Act 21 of 1998, sec. 74(b) (w.e.f. 1-10-1998).


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The Wealth-Tax Act, 1957


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