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53 - Appeal to High Court M.P. ACT

53 - Appeal to High Court

(1) An appeal shall lie to the High Court from every order passed by the Appellate Board, in appeal under sub-sections (2) and (3) of section 46 if the High Court is satisfied that the case involves a substantial question of law.

(2) The Commissioner or a dealer aggrieved by any order referred to in sub-section (1) passed by the Appellate Board: -

(i) under the repealed Act, on or after of the date of commencement of this Act; or

(ii) under this Act on or after such date,

may file an appeal to the High Court and such appeal under this section shall be filed within ninety days from the date of the communication to the dealer or the Commissioner of the order appealed against, 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 the 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 or any other question of law not formulated by it, if it is satisfied that the case involves such question.

(5) Where an appeal is filed under sub-section (2) by a dealer, such appeal shall not be admitted by the High Court unless fifty percent of the balance due from the dealer after the order passed by the Appellate Board is paid by him.

(6) (a) 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 costs as it deems fit.

(b)The High Court may determine any issue which:-

(i) has not been determined by the Appellate Board , or

(ii) has been wrongly determined by the Appellate Board , by reason of a decision on such question of law as is referred to in sub-section (1),

(c)On delivery of judgment by the High Court, effect shall be given to it by the Officer empowered to assess or re-assess the dealer under section 20, on the basis of a certified copy of the judgment.

(7) The provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to High Court shall, as far as may be, apply in the case of appeals under this section.

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

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The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .