Section 64(3) in The Bengal Agricultural Income-Tax Act, 1944
(3)The provisions of the Code of Civil Procedure, 1908, relating to appeals to [the Supreme Court] [substituted by the Adaptation of Laws Order, 1950.] shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from decrees of a High Court:Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (5) or sub-section (7) of section 63:Provided further that the High Court may, on petition made for the execution of the order of [the Supreme Court] [substituted by the Adaptation of Laws Order, 1950.] in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court.
