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Wealth-tax Act, 1957 Section 28 - Bare Act

StateCentral Government
Year
Section TitleHearing by High Court
Act Info:

When a case has been stated to the High Court1[under section 27 , or an appeal filed before the High Court under section 27 A], it shall be heard by a B ench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any:

Provided that where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case, including those who first heard it.

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1. Substituted by Act 21 of 1998, sec. 73, for "under section 27" w.e.f. 1-10-1998.




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