Section 40(4) in The Maharashtra Agricultural Income Tax Act, 1962
(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.
