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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Certificate of fitness requirement restricts appellate access; aggrieved parties may pursue special leave as an alternative remedy.</h1> Appeals to the highest judicial forum in tax matters require a mandatory certificate of fitness from the intermediate appellate court when the appeal follows a reference against a statutory assessment order; if that certificate is refused, the aggrieved party may seek relief by applying directly for special leave to appeal under the constitutional extraordinary-review provision.

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