Section 28: Hearing by High Court .-When a case has been stated to the High Court [under section 27 or an appeal filed before the High Court under section 27-A], it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any:

Q: What does Section 28 of The Wealth-tax Act, 1957 (TWA) deal with?

Section 28 TWA pertains to "Hearing by High Court .-When a case has been stated to the High Court [under section 27 or an appeal filed before the High Court under section 27-A], it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any:". It is part of the The Wealth-tax Act, 1957, a legislation enacted by the Parliament of India. Section 28 of The Wealth-tax Act, 1957 (TWA) governs hearing by High Court .-When a case has been stated to the High Court [under section 27 or an appeal filed before the High Court under section 27-A], it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any:. As verified on 19 May 2026.

Q: Is Section 28 TWA still in force?

Yes, Section 28 of the The Wealth-tax Act, 1957 is currently in force across the Republic of India.

Q: What is धारा 28 TWA?

धारा 28 TWA is the Devanagari Hindi reference for Section 28 of the The Wealth-tax Act, 1957. Section 28 of The Wealth-tax Act, 1957 (TWA) governs hearing by High Court .-When a case has been stated to the High Court [under section 27 or an appeal filed before the High Court under section 27-A], it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any:. As verified on 19 May 2026.

Q: What is Dhara 28 TWA?

Dhara 28 TWA is the Roman Hindi reference for Section 28 of the The Wealth-tax Act, 1957. "Dhara" means "Section" in Hindi. Section 28 of The Wealth-tax Act, 1957 (TWA) governs hearing by High Court .-When a case has been stated to the High Court [under section 27 or an appeal filed before the High Court under section 27-A], it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with the opinion of such Judges or of the majority of such Judges, if any:. As verified on 19 May 2026.

Q: How to cite Section 28 of The Wealth-tax Act, 1957?

Cite as: "Section 28, The Wealth-tax Act, 1957 (TWA)" in legal briefs. For academic writing, use the BlueBook format: The Wealth-tax Act, 1957, § 28 (India).

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Provided that where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the Judges of the High Court, and such point shall be decided according to the opinion of the majority of the Judges who have heard the case, including those who first heard it.