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    <title>2026 (8) TMI 394 - KARNATAKA HIGH COURT</title>
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    <description>Appeals under Section 19 of the Black Money and Imposition of Tax Act, 2015 are to be classified and registered as Tax Appeals under Rule 1(3A) of the High Court of Karnataka Rules, 1959, because the Act provides for the levy of tax. Section 19 provides for an appeal to the High Court from a Tribunal order and requires consideration by a Division Bench. The appeal was therefore permitted to be converted and registered as a Tax Appeal.</description>
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