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Report No. 58

Three alternatives

6.3. and 6.4. It will be noticed that Question No. 7 elicits opinion on two alternative courses, and the third alternative was evolved in the course of our inquiry. The first alternative is that a National Tax Court should be established and against its decision, an appeal should lie to the Supreme Court under one or the other of the three conditions indicated under Q. 7(b). The other two alternatives are as follow: Either the decision of the Income-tax Appellate Tribunal should be revisable by the High Court under Article 226 of the Constitution and an appeal against the decision of the High Court (under hat Article) should lie to the Supreme Court under Article 136, or, instead of the present reference proceeding, an appeal against the judgement of the Tribunal should lie to the High court in such an appeal, further appeal should be to the Supreme Court if the case involves a substantial question of law of general importance which needs to be decided by the Supreme Court.

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