Section 81 of DVAT Act, 2004 - Appeal to the High Court
Section 81 provides a statutory appeal to the Delhi High Court against an order of the Appellate Tribunal when the case involves a substantial question of law. It sets out who may appeal, the filing period, the required memorandum and the manner in which the Court hears and decides the appeal.
Who may appeal under Section 81?
Under sub-sections (1) and (2), the Commissioner or another party aggrieved by an order of the Appellate Tribunal may appeal if the High Court is satisfied that a substantial question of law arises. This is not an unrestricted rehearing of every factual disagreement. A substantial question of law concerns a material legal issue that requires determination and affects the outcome.
Time limit and memorandum of appeal
The appeal is to be filed within 60 days of receipt of the Tribunal's order by the Commissioner or its service on the other party. The High Court may admit a delayed appeal upon sufficient cause. The statutory proviso regarding delayed appeals is deemed effective from 1 April 2005. The memorandum must precisely identify the substantial question or questions of law involved.
Hearing, decision and judicial powers
Where the High Court finds a substantial question of law, it formulates that question and ordinarily hears the appeal on that basis. Respondents may dispute whether such a question exists. The Court can consider an additional substantial question for recorded reasons, determine issues left undecided or wrongly determined because of the legal question, and issue a reasoned judgment with appropriate costs.
Section 81 provides for a bench of at least two judges and a mechanism for resolving a difference of opinion. Subject to the Act, relevant provisions of the Code of Civil Procedure, 1908 concerning High Court appeals apply as far as practicable.
Section 81 - Statutory provisions
The following preserves the complete subsections, clauses and provisos contained in the original webpage.
(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, 2005.
(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.
Related appeal provisions
Section 76 governs appeals to the Appellate Tribunal, while Section 77 addresses limitation in specified cases. Section 81 should be read with the applicable rules, current High Court filing requirements and relevant judicial decisions.
Official resources
For statutory amendments, notifications and procedural information, refer to the Delhi Department of Trade and Taxes, the Delhi High Court and the Government of NCT of Delhi.
Legal information only. Check the version of the law applicable to the order and period in question.