Section 81 of Delhi Value Added Tax Act 2004 - Appeal to High Court
How to file Appeal to High Court? Section 81 of DVAT Act 2004
Section 81 : Appeal to High Court - Delhi Value Added Tax Act 2004
(1) An appeal shall lie to the High Court from every order
passed by the Appellate Tribunal in appeal under this Act, if
the High Court is satisfied that the case involves a substantial
question of law.
(2) The Commissioner or the other party aggrieved by any
order passed by the Appellate Tribunal may file an appeal to the
High Court and such appeal under this sub-section shall be ?
(a) filed within sixty days from the date on which the order
appealed against is received by the Commissioner or served upon
the other party.
PROVIDED that the High Court may entertain an appeal after
the expiry of the period of sixty days, if it is satisfied that
there was sufficient cause for not filing it within that period.
PROVIDED FURTHER that the above proviso shall be deemed to
have come into force with effect from the First day of April,
(b) in the form of a memorandum of appeal precisely stating
therein the substantial question of law involved.
(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:
PROVIDED that 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.
(5) The High Court shall decide the question of law so
formulated and deliver such judgment thereon containing the
grounds on which such decision is founded and may award such
cost as it deems fit.
(6) The High Court may determine any issue which-
(a) has not been determined by the Appellate Tribunal;
(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).
(7) Where an appeal has been filed before the
High Court, it shall be heard by a bench of not less
than two judges of the High Court, and shall be
decided in accordance with the opinion of such
judges or of the majority, if any, of such judges.
(8) Where there is no such majority, the judges shall state
the point of law upon which they differ and the case shall,
then, be heard upon that point only by one or more of the other
judges of the High Court and such point shall be decided
according to the opinion of the majority of the judges who have
heard the case including those who first heard it.
(9) Save as otherwise provided in this Act, the provisions of
the Code of Civil Procedure, 1908 (5 of 1908), relating to
appeals to the High Court shall, as far as may be, apply in the
case of appeals under this section.