Vidhi Codex

section 90

Appeal to High Court

The Lakshadweep Excise Regulation, 2026
Tax2026104 sections8 chapters
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Chapter VII APPEAL AND REVISION

Statutory text
  1. (1) Any Government Corporation or Government company or Government agency or any autonomous body owned or controlled by the Government referred to in sub-section (1) of section 6, is aggrieved by the order of the Administrator may file an appeal to the High Court.
  2. (2) An appeal shall lie to the High Court from an order passed in appeal by the Excise Commissioner, if the High Court is satisfied that the case involves a substantial question of law.
  3. (3) The Government or the other party aggrieved by any order passed by the Excise Commissioner may file an appeal to the High Court and such appeal under this sub-section shall be
    • (a) filed within a period of sixty days from the date on which the order appealed against is received by the Government or the other party;
    • (b) accompanied by a fee of ten per cent. of the amount involved or two thousand rupees, whichever is higher, where such appeal is filed by the other party;
    • (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved.
  4. (4) Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.
  5. (5) The appeal shall be heard only on the question so formulated, and the respondent 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 Court to hear, for reasons to be recorded in writing, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question of law.
  6. (6) The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which decision is founded and may award such cost as it deems fit.
  7. (7) The High Court may determine any issue which
    • (a) has not been determined by the Excise Commissioner;
    • (b) has been wrongly determined by the Excise Commissioner, by reason of a decision of such question of law as is referred to in sub-section (2).
  8. (8) An Appeal under this section 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.
  9. (9) 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 High Court and such point shall be decided according to the opinion of the majority of the judges who have heard the cases including those who first heard it.
  10. (10) Save as otherwise provided in this section, the provisions of the Code of Civil Procedure, 1908, relating to the appeals to the High Court shall as far as may be, apply in cases of appeal under this section.

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