TAX MANAGEMENTCentral

Section 26 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

The High Court may, on petition made for the execution of the order in respect of the costs awarded by the Supreme Court, transmit such order for execution to any court subordinate to it.

Summary

The High Court handles the process of making sure money for costs is paid.
This happens when the Supreme Court orders one person to pay the legal costs of another.
Someone can file a petition to the High Court to start this process.
The High Court then sends that order down to a lower court to carry out the collection.
This ensures that Supreme Court decisions about legal expenses are enforced locally.

Practical examples

1Ramesh wins a long battle against the tax office in the Supreme Court. The court orders the government to pay his 1 lakh rupee legal fees. Ramesh petitions the High Court under the Black Money Act to get this money, and they send the order to his local district court to make the payment happen.

2A company successfully defends itself in the Supreme Court. The court awards them costs. The company asks the High Court to enforce this. The High Court then transmits the order to a subordinate court where the other party has their bank accounts so the money can be recovered.

FAQ

1. How are Supreme Court cost orders handled under Section 26 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Under Section 26 of the Black Money Act, the High Court can receive a petition to execute the order and then send it to a lower court to actually collect the money.

2. Who can file a petition under Section 26 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Any person who was awarded costs by the Supreme Court in a case related to the Black Money Act can file a petition to the High Court under Section 26.

3. To which court does the High Court send the execution order under Section 26 of the Black Money Act?

According to Section 26 of the Black Money Act, the High Court transmits the order for execution to any court that is subordinate to it.

Test yourself

Q1.Under Section 26 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which court receives the initial petition for the execution of a cost order from the Supreme Court?

Q2.What action does the High Court take after receiving a petition under Section 26 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Q3.Under Section 26 of the Black Money Act, what specific type of Supreme Court order is being executed?

Q4.Which authority is responsible for the actual "execution" of the order sent by the High Court under Section 26 of the Black Money Act?

25PreviousSection 25 Tax to be paid pending appeal.27NextSection 27 Amendment of assessment on appeal.

←Section 25 Section 27→