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Union of India - Section

Section 65 in Estate Duty act, 1953

65. Case to be heard by Benches of High Courts and appeal to lie in certain cases to the Supreme Court.

(1)When a case has been stated to the High Court under section 64, it shall be heard by a Bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority (if any) of such Judges.Provided that where there is no such majority, the Judges shall state the point of law upon which they differ, and the case shall then be heard upon that point only by one or more of the other Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case, including those who first heard it.
(2)An appeal shall lie to the Supreme Court from any judgement of the High Court delivered on a case stated under section 64 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 (Act V of 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 (7) of section 64: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 o reversed in appeal under this section, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (7) of section 64.