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Report No. 58

Gist of views expressed on the question

6.12. In regard to the opinion received by us on this question, it may be stated broadly that the majority of the replies oppose the creation of the National Tax Court; some replies are inclined to support the idea that the decisions of the Tribunals should be final subject to Articles 226 and 136 of the Constitution. On the other hand, some replies indicate dissatisfaction with the proposal to leave it open to the party aggrieved by the decision of the Income-tax Appellate Tribunal to seek relief either under Article 226 or under Article 136 of the Constitution. According to these replies, an appeal should lie to the High Court in place of the present reference and thereafter, if a party is aggrieved by the appellate decision of the High Court, a further appeal should lie to the Supreme Court on a substantial and important question of law.

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