Report No. 58
Re-draft of section 261
"261. An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on an appeal under section 256, if the High Court certifies that the case involves a substantial question of law of general importance which needs to be decided by the Supreme Court."
[Under the present section2, an appeal shall lie to the Supreme Court from any judgment of the High Court, delivered on a reference made under section 256, "in any case which the High Court certifies to be a fit one for appeal to the High Court."]
1. It is but fair that the costs should include the appeal fee also.
2. Section 261, I.T. Act, 1961.