Appeal or revision to High Court

68.    (1)     An appeal or revision shall lie to the High Court from every order passed in appeal or revision by the Tribunal, if the High Court is satisfied that the case involves a substantial question of law.

(2)       The Commissioner or a person aggrieved by any order passed by the Tribunal, may file an appeal to the High Court and such appeal shall be –

(a)      filed within a period of sixty days from the date on which the order appealed against is received by the aggrieved person or the Commissioner; and

(b)      in the form of a memorandum of appeal, precisely stating therein the substantial question of law involved.

(3)       Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.

(4)       The appeal or revision shall be heard only on the question so formulated, and the respondents shall, at the hearing of the appeal or revision, be allowed to argue that the case does not involve such question:

Provided that nothing in this section shall be deemed to take away or abridge the power of the High Court to hear, for reasons to be recorded, the appeal or revision on any other substantial question of law, not formulated by it, if it is satisfied that the case involves such question.

(5)       The High Court shall decide the question of law, so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.

(6)       The High Court may determine any issue which -

(a)      has not been determined by the Tribunal; or

(b)      has been wrongly determined by the Tribunal, by reason of a decision on such question of law as is referred to in sub-section(1).

(7)       The payment of any amount, due to be paid by a person, in accordance with the order of the Tribunal in respect of which an appeal has been preferred under this section, shall not be stayed by the High Court pending the final disposal of such appeal, but if such amount is reduced as the result of such appeal, the excess tax, penalty, interest or sum forfeited, shall be refunded in accordance with the provisions of section 39 of this Act.

(8)          Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908, (5 of 1908) relating to appeals to the High Court shall, as far as may be, apply in the case of appeals or revisions under this section.