Section 49 Appeal to High Court - The Benami Transactions
(Prohibition) Amendment Act 2016
What is the law for Appeal to High Court? Section 49 of The BTP (Prohibition) Amendment Act 2016
Section 49 : Appeal to High Court
(1) Any party aggrieved by any decision or order of the Appellate Tribunal
may file an appeal to the High Court within a period of sixty days from the date
of communication of the decision or order of the Appellate Tribunal to him on
any question of law arising out of such order.
(2) The High Court may entertain any appeal after the said period of sixty
days, if it is satisfied that the appellant was prevented by sufficient cause
from filing the appeal within the period specified in sub-section (1).
(3) Where the High Court is satisfied that a substantial question of law is
involved in any case, it shall formulate that question.
(4) The appeal shall be heard only on the question so formulated, and the
respondents shall, at the hearing of the appeal, be allowed to argue that the
case does not involve such question.
(5) Nothing in this sub-section shall be deemed to take away or abridge the
power of the court to hear, for reasons to be recorded, the appeal on any other
substantial question of law not formulated by it, if it is satisfied that the
case involves such question.
(6) The High Court shall decide the question of law so formulated and deliver
the judgment thereon containing the grounds on which any decision is founded and
may award any cost as it deems fit.
(7) The High Court may determine any issue which -
(a) has not been determined by the Appellate Tribunal; or
(b) has been wrongly determined by the Appellate Tribunal, by reason of a
decision on such question of law as is referred to in sub-section (1).
(8) Save as otherwise provided in this Act, the provisions of the Code of
Civil Procedure, 1908, relating to appeals to the High Court shall, as far as
may be, apply in the case of appeals under this section.