Hearing by High Court

Q: When did Section 27 of the Gift-tax Act come into force?

Section 27 of the Gift-tax Act, cited as Gift Tax Act 27, came into force on 01 Apr 1958, having been enacted on 15 May 1958. It is in force as at the date shown on this page.

Spent From 01 Apr 1958 Act 18 of 1958 As on 17 Oct 2026

Act 18 of 1958 Ministry Finance Enacted 15 May 1958 In force 01 Apr 1958

Section 27 of the Gift-tax Act, 1958 deals with hearing by High Court. When a case has been stated to the High Court under section 26, 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: Provided that where there is no such majority, the The Act came into force on 01 Apr 1958.

When a case has been stated to the High Court under section 26, 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:
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.
Section 27, The Gift-tax Act, 1958 (Act 18 of 1958).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

s. 26 Reference to High Court

Questions about Section 27

What does Section 27 of the Gift-tax Act deal with?

Section 27 of the Gift-tax Act is headed "Hearing by High Court". When a case has been stated to the High Court under section 26, 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: Provided that where there is no such majority, the

How do I find court cases under Section 27 of the Gift-tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Gift Tax Act 27, section 27 Gift Tax Act, section 27 of the Gift-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 27 of the Gift-tax Act, and has it changed?

Its own text turns on section 26 (Reference to High Court), so none of them can safely be read on its own.

When did Section 27 of the Gift-tax Act come into force?

Section 27 of the Gift-tax Act, cited as Gift Tax Act 27, came into force on 01 Apr 1958, having been enacted on 15 May 1958. It is in force as at the date shown on this page.

Other sections of this Act

15. Assessment2057 words
5. Exemption in respect of certain gifts1521 words
2. Definitions1156 words
33A. Refunds1140 words
16. Gift escaping assessment1035 words
22. Appeal to the [ Deputy Commissioner (Appeals)] from orders of [Assessing Officer1003 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by India Code on the Act's own item (c68c5249-54dd-4d0c-ad5d-acc5479e81dc). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.