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of <h1>Supreme Court Appeal Allowed from High Court Judgment on Wealth Tax Act with Certification; Execution via Sections 27 or 27A.</h1> An appeal to the Supreme Court is permissible from a High Court judgment under the Wealth Tax Act, 1957, if the High Court certifies the case as fit for such appeal. If the Supreme Court varies or reverses the High Court's judgment, the order is implemented as specified in section 27 or section 27A. The High Court can transmit the Supreme Court's order for execution regarding costs to any subordinate court upon application.
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