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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