Section 27: Reference of High Court .- [(1) The assessee or the ][Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Commissioners" and " Commissioner" , respectively (w.e.f. 1.4.1988).][may, within sixty days of the date upon which he is served with notice of an order ] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ] [passed before the 1st day of June, 1999] [ Inserted by Act 27 of 1999, Section 95 (w.e.f. 1.6.1999).][under section 24 or section 26 ] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ] [or clause (e) of sub-section (1) or section 35] [ Inserted by Act 49 of 1991, Section 79 (w.e.f. 27.9.1991).][, by application in the prescribed form accompanied, where the application is made by the assessee, by ] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ][a fee of ] [ Substituted by Act 42 f 1970, Section 64, for " a fee of rupees one hundred" (w.e.f. 1.4.1971).][two hundred rupees] [ Substituted by Act 16 of 1981, Section 30, for " one hundred and twenty-five rupees" (w.e.f. 1.6.1981).][require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court

Q: Is Section 27 TWA still in force?

Yes, Section 27 of the The Wealth-tax Act, 1957 is currently in force across the Republic of India.

Q: What is धारा 27 TWA?

धारा 27 TWA is the Devanagari Hindi reference for Section 27 of the The Wealth-tax Act, 1957. Section 27 of The Wealth-tax Act, 1957 (TWA) governs reference of High Court .- [(1) The assessee or the ][Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Commissioners" and " Commissioner" , respectively (w.e.f. 1.4.1988).][may, within sixty days of the date upon which he is served with notice of an order ] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ] [passed before the 1st day of June, 1999] [ Inserted by Act 27 of 1999, Section 95 (w.e.f. 1.6.1999).][under section 24 or section 26 ] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ] [or clause (e) of sub-section (1) or section 35] [ Inserted by Act 49 of 1991, Section 79 (w.e.f. 27.9.1991).][, by application in the prescribed form accompanied, where the application is made by the assessee, by ] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ][a fee of ] [ Substituted by Act 42 f 1970, Section 64, for " a fee of rupees one hundred" (w.e.f. 1.4.1971).][two hundred rupees] [ Substituted by Act 16 of 1981, Section 30, for " one hundred and twenty-five rupees" (w.e.f. 1.6.1981).][require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court. As verified on 19 May 2026.

Q: What is Dhara 27 TWA?

Dhara 27 TWA is the Roman Hindi reference for Section 27 of the The Wealth-tax Act, 1957. "Dhara" means "Section" in Hindi. Section 27 of The Wealth-tax Act, 1957 (TWA) governs reference of High Court .- [(1) The assessee or the ][Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Commissioners" and " Commissioner" , respectively (w.e.f. 1.4.1988).][may, within sixty days of the date upon which he is served with notice of an order ] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ] [passed before the 1st day of June, 1999] [ Inserted by Act 27 of 1999, Section 95 (w.e.f. 1.6.1999).][under section 24 or section 26 ] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ] [or clause (e) of sub-section (1) or section 35] [ Inserted by Act 49 of 1991, Section 79 (w.e.f. 27.9.1991).][, by application in the prescribed form accompanied, where the application is made by the assessee, by ] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ][a fee of ] [ Substituted by Act 42 f 1970, Section 64, for " a fee of rupees one hundred" (w.e.f. 1.4.1971).][two hundred rupees] [ Substituted by Act 16 of 1981, Section 30, for " one hundred and twenty-five rupees" (w.e.f. 1.6.1981).][require the Appellate Tribunal to refer to the High Court any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court. As verified on 19 May 2026.

Q: How to cite Section 27 of The Wealth-tax Act, 1957?

Cite as: "Section 27, The Wealth-tax Act, 1957 (TWA)" in legal briefs. For academic writing, use the BlueBook format: The Wealth-tax Act, 1957, § 27 (India).

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(2)

The Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period specified in sub-section (1) allow it to be presented within a further period not exceeding thirty days.] [Substituted by Act 46 of 1964, Section 26, for sub-Sections (1) and (2) (w.e.f. 1.4.1965). ]

(3)

If, on an application made under sub-section (1) the Appellate Tribunal.-

(a) refuses to state a case on the ground that no question of law arises; or

(b) rejects it on the ground that it is time barred;

(4)

The statement to the High Court [or the Supreme Court] [Inserted by Act 46 of 1964, Section 26 (w.e.f. 1.4.1965). ] shall set forth the facts, the determination of the Appellate Tribunal and the question of law which arises out of the case.

(5)

If the High Court [or the Supreme Court] [Inserted by Act 46 of 1964, Section 26 (w.e.f. 1.4.1965). ] is not satisfied that the case as stated is sufficient to enable it to determine the question of law raised thereby, it may require the Appellate Tribunal to make much modifications therein as it may direct.

(6)

The High Court [or the Supreme Court] [Inserted by Act 46 of 1964, Section 26 (w.e.f. 1.4.1965). ], upon hearing any such case, shall decide the question of law raised therein, and in doing so, may, if it thinks fit, alter the form of the question of law and shall deliver judgment thereon containing the ground on which such decision is founded and shall send a copy of the judgment under the seal of the Court and the signature of the Registrar to the Appellate Tribunal and the Appellate Tribunal shall pass such orders as are necessary to dispose of the case conformably to such judgment.

(7)

[ The cost of any reference to the High Court or the Supreme Court which shall not include the fee for making the reference, shall be in the discretion of the Court.] [ Substituted by Act 46 of 1964, Section 26, for sub-Sections (7), (8) and (9) (w.e.f. 1.4.1965).]

[27-A. Appeal to High Court

.-(1) The assessee or the Chief Commissioner or Commissioner may within one hundred twenty days of the day upon which he is served with notice of an order under section 24 or section 26 or clause (e) of sub-section (1) of section 35, file on or after the 1st day of October, 1998 ][but before the date of establishment of the National Tax Tribunal] [ Inserted by Act 49 of 2005, Section 30 and Schedule (w.e.f. 28.12.2005).][appeal before the High Court.

(2)

An appeal shall lie to the High Court ] [Inserted by Act 21 of 1998, Section 72 (w.e.f. 61.10.1998). ] [before the date of establishment the National Tax Tribunal] [ Inserted by Act 49 of 2005, Section 30 and Schedule (w.e.f. 28.12.2005).][from every order passed in appeal by the Appellate Tribunal, under sub-section (1) of section 24 only if the High Court is satisfied that the case involves a substantial question of law.

(3)

In an appeal under this section, the Memorandum of Appeal shall precisely state the substantial question of law involved in the appeal,] [Inserted by Act 21 of 1998, Section 72 (w.e.f. 61.10.1998). ]

[* * *] [ Certain words omitted by Act 27 of 1999, Section 96 (w.e.f. 1.6.1999).]

(4)

[ Where the High Court is satisfied that a substantial question of law is involved in any case, it shall formulate that question.

(5)

The appeal shall be heard only on the question so formulated and the respondent shall, at the time of 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 the Court to hear, for reasons to be recorded, the appeal on any other substantial question of law not formulated by it, if it is satisfied that the case involves such question.

(6)

The High Court shall decide the question of law so formulated and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.

(7)

The Assessing Officer shall give effect to the order of the High Court on the basis of a certified copy of judgment delivered under sub-section (6).] [Inserted by Act 21 of 1998, Section 72 (w.e.f. 61.10.1998). ]

(8)

[ The provisions of the Code of Civil Procedure, 1908 (5 of 1908) relating to appeals to High Court shall, so far as may be, apply in the case of appeals under this section.] [ Inserted by Act 27 of 1999, Section 96 (w.e.f. 1.6.1999).]