Section 27 - Reference to High Court

Wealth-tax references: Appellate Tribunal may refer questions of law to High Court or Supreme Court under set procedures.

Section 27 allows an assessee or the Chief Commissioner or Commissioner to apply to the Appellate Tribunal for a statement of the case to be drawn up and referred to the High Court on questions of law, subject to prescribed time limits, fees and potential short extensions. The Tribunal may refuse or reject applications, but applicants can seek High Court intervention; where High Courts conflict, the Tribunal may refer directly to the Supreme Court. The courts may require modifications, decide or reformulate the question of law, deliver reasoned judgments, and the Tribunal must conform its orders to those judgments; costs are at the court's discretion.