Clause 193 - Appeals to the Supreme Court - Direct Taxes Code Bill, 2009

Appeals to the Supreme Court 193. (1) An appeal shall lie to the Supreme Court from any order of the National Tax Tribunal on the basis of a certificate of fitness by the National Tax Tribunal . (2) The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under subsection (1) as they apply in the case of appeals from decrees of a High Court. (3) The Assessing Officer shall give effect to the order of the Supreme Court on the basis of certified copy of the judgment delivered by the Court in an appeal filed before it. (4) Tax shall be payable in accordance with the assessment made in any case regardless of the fact that an appeal has been preferred to the Supreme Court.