Section 40 in The Maharashtra Agricultural Income Tax Act, 1962
40. Reference to be heard by a Bench of the High Court and appeal to lie in certain cases to the Supreme Court.
(1)When any case has been referred to the High Court under section 39, it shall be heard by a Bench of not less than two judges of the High Court, and in respect of such case the provisions of section 98 of the Code of Civil Procedure, 1908, shall, so far as may be, apply, notwithstanding anything contained in the Letters Patent of the High Court or in any other law for the time being in force.(2)An appeal shall lie to the Supreme Court from any judgement of the High Court delivered on a reference made under section 39 in any case which the High Court certifies to be a fit one for appeal to the Supreme Court.(3)The provisions of the Code of Civil Procedure, 1908, relating to appeals to the Supreme Court 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 39 :Provided further that, the High Court may, on petition made for the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court.(4)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 in the manner provided in sub-sections (5) and (7) of section 39 in the case of a judgement of the High Court.Notes. - According to the provisions of section 40 if any case is referred to the High Court the Bench of two-Judges of High Court has to hear the case. High Court can refer the case to the Supreme Court only when the case comes under section 39 of the Act.
