260. [ Effect to the decisions of Supreme Court and of the National Tax Tribunal. [ Substituted by Act 49 of 2005, Section 30 and Schedule, for Section 260 (w.e.f. 28.12.2005).]
(1)The Supreme Court upon hearing any reference made to it by the Appellate Tribunal under section 257 shall decide the question of law raised therein, and shall deliver its judgment thereon containing the grounds on which such decision is founded, and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case conforming to such judgment.(2)Where the National Tax Tribunal delivers a judgment in an appeal filed before it or in any matter transferred to it under the National Tax Tribunal Act, 2005, effect shall be given to the order of that Tribunal by the Assessing Officer on the basis of certified copy of the judgment.(3)The cost of any reference to the Supreme Court which shall not include the fee for making the reference shall be at the discretion of the Court.][CC.-Appeals to High Court] [ Inserted by Act 21 of 1998, Section 58 (w.e.f. 1.10.1998).]
