Section 64 in The Bengal Agricultural Income-Tax Act, 1944
64. 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 63, 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] [substituted by the Adaptation of Laws Order, 1950.] from any judgment of the High Court delivered on a reference made under section 63 in any case which the High Court certifies to be a fit one for appeal to [the Supreme Court] [substituted by the Adaptation of Laws Order, 1950.].(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.(4)Where the judgment of the High Court is varied or reversed in appeal under this section, effect shall be given to the order of [the Supreme Court] [substituted by the Adaptation of Laws Order, 1950.] in the manner provided in sub-sections (5) and (7) of section 63 in the case of a judgment of the High Court.(5)Nothing in this section shall be deemed-[********] [Clause (a) omitted by W.B. Act 22 of 1977.](b)to interfere with any rules made by the [Supreme Court] [substituted by the Adaptation of Laws Order, 1950.], and for the time being in force, for the presentation of appeals to [the Supreme Court] [substituted by the Adaptation of Laws Order, 1950.], or their conduct before the said [Judicial Committee] [This expression 'Judicial Committee' has been left unadapted and should be read as 'that Court'.].
