Section 28. Appeal to Supreme Court

28. Appeal to Supreme Court. — (1) An appeal shall lie to the Supreme Court from any judgment of the High Court delivered on a case stated under section 26 in any case which the High Court certifies as a fit case for appeal to the Supreme Court. (2) Where the judgment of the High Court is varied or reversed on appeal under this section, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (6) of section 26. (3) The High Court may, on application made to it for the execution of any order of the Supreme Court in respect of any costs awarded by it, transmit the order for execution to any court subordinate to the High Court. 3[28A. Tax to be paid notwithstanding reference, etc. — Notwithstanding that a reference has been made to the High Court or the Supreme Court, or an appeal has been preferred to the Supreme Court, tax shall be payable in accordance with the assessment made in the case. 28B. Definition of High Court. — In this Chapter, "High Court" means — (i) in relation to any State, the High Court of that State; 4[(ii) in relation to the Union territory of Delhi, the High Court of Delhi; 5* * * * *] 6[(iii) in relation to the Union territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura);] 1. Ins. by Act 53 of 1962, s. 21 (w.e.f. 1-4-1963). 2. Subs. by s. 21, ibid ., for sub-section (7), (8) and (9) (w.e.f. 1-4-1963). 3. Ins. by s. 22, ibid , (w.e.f. 1-4-1963). 4. Subs. by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968, for clause (ii) (w.r.e.f. 1-11-1966). 5. Clause (iia) omitted by State of Himachal Pradesh (Adaptation of Laws on Union Subjects) Order, 1973 (w.r.e.f. 25-1-1971). 6. Subs. by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, for clause (iii) (w.r.e.f. 21-1-1972.) (iv) in relation to the Union territory of Andaman and Nicobar Islands, the High Court of Calcutta; (v) in relation to the Union territory of[1] [Lakshadweep], the High Court of Kerala;] 2 [(va) in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana;] 3[(vi) in relation to the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay; (vii) in relation to the Union territory of Pondicherry, the High Court at Madras.]