# 130B Power of High Court or Supreme Court to require statement to be amended

¹130B. Power of High Court or Supreme Court to require statement to be amended.--If the High Court or the Supreme Court is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.

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1. Section 130B to be omitted by Act 49 of 2005, s. 30 (28-12-2005). This amendment has been struck down by the Supreme Court's order dated 25th September, 2014 in the Madras Bar Association <i>Vs</i> Union of India.

APPEALS

129E

Deposit of certain percentage of duty demanded or penalty imposed before filing appeal

129EE

Interest on delayed refund of amount deposited under section 129E

130

Appeal to High Court

130A

Application to High Court

130C

Case before High Court to be heard by not less than two judges

130D