162. Appeal to the Appellate Division.-

162. Appeal to the Appellate Division.- 

(1) An appeal shall lie to the Appellate Division  from  any  judgement  of  the  High  Court  Division  delivered  under section 161 in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division.[:

¹[Provided that no appeal of an assessee shall be lie against a judgement of the High Court Division unless he has paid twenty-five-per cent of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Tribunal and the tax as determined on the basis of the judgment of the High Court Division;

Provided further that the Board may, on an application made in this behalf modify or waive, in any case, the requirement of such payment.]

(2)  The  provisions  of  the  Code  of  Civil  Procedure,  1908  (Act  V  of  1908), relating to appeals to the  Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case
of appeals from decrees of the High Court Division :

Provided  that  nothing  in  this  sub-section  shall  be  deemed  to  affect  the provision of section 161 (2) or (4):

Provided further that the High Court Division may, on petition made for the execution  of  the  order  of  the  Appellate  Division  in  respect  of  any  costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court Division.

(3) Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division  in  the  manner  provided  in  section  161  (2)  and  (4)  in  respect  of  a judgment of the High Court Division.

(4)  The  provisions  of  sub-section  (3)  and  sub-section  (4)  of  section  161 relating to costs and payment of tax shall apply in the case of an appeal to the Appellate  Division  as  they  apply  to  a  reference  to  the  High  Court  Division
under section 160.

.......................................................

¹Proviso Ins. by F.A 1989 & 1991 and omitted by F.A. 1995

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