Section 29 in The Assam Agricultural Income-Tax Act, 1939
29. Appeal against any judgement of the High Court.
- (i) An appeal shall lie to the Supreme Court of India from any judgement of the High Court delivered in a reference made under the foregoing section in any case which the High Court certifies to be a fit one for appeal to the Supreme Court of India.(ii)The provisions of the Code of Civil Procedure relating to the appeals to the Supreme Court of India shall, so far as may be, apply in the case of appeal under this section in like manner as they apply in cases of appeals from decree of High Court:Provided that nothing in this sub-section will be deemed to affect the provisions of sub-section (6) or sub-section (8) of the foregoing section;Provided further that the High Court may on a petition made for the execution of the order of the Supreme Court of India in respect of any costs awarded thereby transmit the order for execution to any Courts subordinate to the High Court.(iii)Where the judgement of the High Court is varied or reversed in appeal under this section, effect shall be given to the order of the Supreme Court of India in the manner provided in sub-Sections (6) and (8) of the foregoing section in the case of a judgement of the High Court.
