(7)[ The cost of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference, shall be in the discretion of the Court.] [ Substituted by Act 46 of 1964, Section 26, for sub-Sections (7), (8) and (9) (w.e.f. 1.4.1965).][27-A. Appeal to High Court.-(1) The assessee or the Chief Commissioner or Commissioner may within one hundred twenty days of the day upon which he is served with notice of an order under section 24 or section 26 or clause (e) of sub-section (1) of section 35, file on or after the 1st day of October, 1998 ][but before the date of establishment of the National Tax Tribunal] [ Inserted by Act 49 of 2005, Section 30 and Schedule (w.e.f. 28.12.2005).][appeal before the High Court.
