Report No. 12
Notes to clause 261
Sub-clause (1).- The time limit for filing an appeal from the order of the Appellate Assistant Commissioner is, at present, dealt with in section 33(1) and 33(2). These have been combined in this sub-clause without any change of substance.
Sub-clause (2).- Does not need any comments.
Notes to clause 262
The form of appeal etc. has been left to be prescribed by rules made by the Supreme Court.
Notes to clause 263
This clause deals with the powers and procedure of the High Court. No detailed comments are needed.
As to rules by the Supreme Court, see notes to the relevant draft clause1.
1. Draft clause 277.
Notes to clause 264
This clause does not need any comments.
Notes to clause 265
This clause provides that a copy of the appellate order of the High Court shall be sent to the assessee also, besides the Commissioner and the Appellate Assistant Commissioner. This will encourage the speedy implementation of the High Court's judgment.
Notes to clause 266
This clause does not need any comments.
Notes to clause 267
Sub-clause (1).- This is new and is intended to make it clear that any refund consequential on the decision of the High Court must be made unless the High Court authorises the postponement of its payment1.
1. Compare exiting section 48(2).
Sub-clause (2).- This sub-clause provides for postponement, pending appeal, of any refund consequent on an order of the High Court, if the Commissioner communicates his intention to appeal to the Supreme Court.
The rate of interest is at present fixed by the Commissioner. The draft transfers this powers to the High Court. Since the appeal is heard by the High Court, it is proper that this power should also rest with the High Court.
Notes to clause 268
No comments are needed for this clause.
Notes to clause 269
Sub-clause (1).- Does not need any comments.
Sub-clause (2).- Is new existing section 66(6) may be compared.
Existing section 66A(4) provides that where the judgment of the High Court is varied or reversed in appeal, effect should be given to the order of the High Court in the manner provided in section 66(5) and section 66(7). The reference to section 66(7) is, apparently, not to its main paragraph but to its proviso. This has been brought out in the draft. This is clear from the words "effect should be given" in section 66A(4).
Existing section 66A(3), 1st Proviso, says that the sub-section is not to affect the provisions of section 66(6) or section 66(7). This has been incorporated partly in the proviso to this sub-clause and partly in a subsequent clause1.
1. Vide draft clause 273.
Notes to clause 270
This is merely intended to point to the provision authorising appeals to the Central Board of Revenue.
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