79.
Appeal before High Court.- (1) An appeal shall lie
to the High Court from every order passed by the Tribunal,
if the High Court is satisfied that the case involves a substantial
question of law.
(2) The Commissioner or a dealer aggrieved
by any order passed by the Tribunal -
(i) under the Bihar Finance Act, 1981,
as it stood by its repeal by section 94, on or after the date
of commencement of this Act; or
(ii) under this Act, may file an appeal
to the High Court, and such appeal under this section shall
be filed within ninety days from the date of the communication
to the dealer or the Commissioner on any question of law arising
out of such order.
(3) Where the High Court is satisfied that
a substantial question of law is involved in any case, it
shall formulate the question.
(4) The appeal shall be heard only on the
question so formulated and the respondents shall, at the hearing
of the appeal, be allowed to argue that the case does not
involve such question:
Provided that nothing in
this sub-section shall be deemed to take away or abridge the
power of the High Court to hear, for reasons to be recorded,
the appeal on any other substantial question of law not formulated
by it, if it is satisfied that the case involves such question.
(5) (a) The High Court shall decide the
substantial question of law so formulated or involved and
deliver such judgment thereon containing the grounds on which
such decision is founded and may award such costs as it deems
fit.
(b) The High Court may determine any issue
which -
(i). has not been determined by the Tribunal,
or
(ii). has been wrongly determined by the
Tribunal, by reason of a decision on such question of law
as is referred to in sub-section (1).
(6) Save as otherwise provided in this
Act, the provisions of the Code of Civil Procedure, 1908 relating
to appeals to High Court, shall as far as may be, apply in
the case of appeals under this section. |
