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of <h1>Section 27 Wealth Tax Act: Procedure to Refer Legal Questions to Higher Courts Explained</h1> Section 27 of the Wealth Tax Act, 1957, outlines the procedure for referring questions of law to the High Court. An assessee or the Commissioner can apply to the Appellate Tribunal within sixty days of receiving an order, requesting a legal question be referred to the High Court. The Tribunal must respond within 120 days. If the Tribunal refuses or deems the application time-barred, the applicant has ninety days to appeal to the High Court. The High Court can direct the Tribunal to state the case if it disagrees with the Tribunal's decision. The Tribunal may also refer cases directly to the Supreme Court in instances of conflicting High Court decisions. The High Court or Supreme Court will then determine the legal question and issue a judgment. Costs are at the discretion of the court.
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