Amendments of Act X of 1950
5. The following amendments shall be made in the Estate Duty Act, 1950 (X of 1950), namely:-
(1) throughout the Act, for the words “rupee” or “rupees” the word “Taka” shall be substituted;
(2) in section 58BB, for the words “High Court” the words “High Court Division” shall be substituted;
(3) section 58E shall be omitted;
(4) section 58F shall be omitted;
(5) in section 59A, for the words “High Court”, wherever occurring, the words “High Court Division” shall be substituted;
(6) in section 59B,-
(a) in sub-section (1), for the words “High Court” the words “High Court Division” shall be substituted;
(b) after sub-section (1), amended as aforesaid, the following new sub-sections shall be added, namely:-
“(2) An appeal shall lie to the Appellate Division from any judgment of the High Court Division delivered on a case stated under section 59A or on a motion made to it by the Board before the commencement of the Estate Duty (Amendment) Act, 1953, in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division.
(3) The provisions of the Code of Civil Procedure, 1908
(V of 1908), relating to appeals to the Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from decrees of the High Court Division:
Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (7) of section 59A:
Provided further that the High Court Division may on petition made for the execution of the order of the Appellate Division in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the Supreme Court.
(4) Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in sub-section (7) of section 59A.”.