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22/2015 - The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 ▶

Act Number: 22

Act Name: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Year: 2015

Enactment Date: 2015-05-26

Long Title: An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 22: Hearing before Supreme Court.

    (1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 21 as they apply in the case of appeals from decrees of a High Court.
     (2) The costs of the appeal shall be in the discretion of the Supreme Court.
     (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (10) of section 19.

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