Section 29: Appeal to Supreme Court .-(1) An appeal shall lie to the Supreme Court from any judgement of the High Court delivered [before the date of establishment the National Tax Tribunal] on a case stated [under section 27 or an appeal filed under section 27-A] [ Substituted by Act 21 of 1998, Section 74, for " under section 27" (w.e.f. 1.10.1998).] in any case which the High Court certified as a fit case for appeal to the Supreme Court

Q: What does Section 29 of The Wealth-tax Act, 1957 (TWA) deal with?

Section 29 TWA pertains to "Appeal to Supreme Court .-(1) An appeal shall lie to the Supreme Court from any judgement of the High Court delivered [before the date of establishment the National Tax Tribunal] on a case stated [under section 27 or an appeal filed under section 27-A] [ Substituted by Act 21 of 1998, Section 74, for " under section 27" (w.e.f. 1.10.1998).] in any case which the High Court certified as a fit case for appeal to the Supreme Court". It is part of the The Wealth-tax Act, 1957, a legislation enacted by the Parliament of India. Section 29 of The Wealth-tax Act, 1957 (TWA) governs appeal to Supreme Court .-(1) An appeal shall lie to the Supreme Court from any judgement of the High Court delivered [before the date of establishment the National Tax Tribunal] on a case stated [under section 27 or an appeal filed under section 27-A] [ Substituted by Act 21 of 1998, Section 74, for " under section 27" (w.e.f. 1.10.1998).] in any case which the High Court certified as a fit case for appeal to the Supreme Court. As verified on 19 May 2026.

Q: Is Section 29 TWA still in force?

Yes, Section 29 of the The Wealth-tax Act, 1957 is currently in force across the Republic of India.

Q: What is धारा 29 TWA?

धारा 29 TWA is the Devanagari Hindi reference for Section 29 of the The Wealth-tax Act, 1957. Section 29 of The Wealth-tax Act, 1957 (TWA) governs appeal to Supreme Court .-(1) An appeal shall lie to the Supreme Court from any judgement of the High Court delivered [before the date of establishment the National Tax Tribunal] on a case stated [under section 27 or an appeal filed under section 27-A] [ Substituted by Act 21 of 1998, Section 74, for " under section 27" (w.e.f. 1.10.1998).] in any case which the High Court certified as a fit case for appeal to the Supreme Court. As verified on 19 May 2026.

Q: What is Dhara 29 TWA?

Dhara 29 TWA is the Roman Hindi reference for Section 29 of the The Wealth-tax Act, 1957. "Dhara" means "Section" in Hindi. Section 29 of The Wealth-tax Act, 1957 (TWA) governs appeal to Supreme Court .-(1) An appeal shall lie to the Supreme Court from any judgement of the High Court delivered [before the date of establishment the National Tax Tribunal] on a case stated [under section 27 or an appeal filed under section 27-A] [ Substituted by Act 21 of 1998, Section 74, for " under section 27" (w.e.f. 1.10.1998).] in any case which the High Court certified as a fit case for appeal to the Supreme Court. As verified on 19 May 2026.

Q: How to cite Section 29 of The Wealth-tax Act, 1957?

Cite as: "Section 29, The Wealth-tax Act, 1957 (TWA)" in legal briefs. For academic writing, use the BlueBook format: The Wealth-tax Act, 1957, § 29 (India).

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(2)

Where the judgment of the High Court is varied or reversed on appeal under this section, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (6) of section 27 [or in sub-section (7) of section 27-A] [ Inserted by Act 21 of 1998, Section 74, for " section 27" (w.e.f. 1.10.1998).].

(3)

The High Court may, on application made to it for the execution of any order of the Supreme Court in respect of any costs awarded by it, transmit the order for execution to any Court subordinate to the High Court.

[29-A. Tax to be paid notwithstanding reference, etc

.-Notwithstanding that a reference has been made to the High Court or the Supreme Court, or an appeal has been preferred to the Supreme Court ][under this Act before the commencement of the National Tax Tribunal, Act 2005 (49 of 2005)] [Inserted by Act 49 of 2005, Section 30 and Schedule (w.e.f. 28.12.2005). ][, wealth-tax shall be payable in accordance with the assessment made in the case.] [Inserted by Act 46 of 1964, Section 27 (w.e.f. 1.4.1965). ]

[29-B. Definition of High Court

.-In this Chapter, "High Court " means-

(i) in relation to any State, the High Court of that State;]

(ii) [ in relation to the Union territory of Delhi, the High Court of Delhi;] [Substituted by the Punjab Reorganisation of Delhi High Court (Adaptation of Laws on Union Subjects) Oder, 1968, for Clause (ii) (w.e.f. 1.11.1966). ]

(iii) [ in relation to the Union territories of Arunachal Pradesh and Mizoram, the Gauhati High Court (the High Court of Assam, Nagaland, Meghalaya, Manipur and Tripura);] [ Substituted by the North-Eastern Areas (Reorganisation) (Adaptation of Laws on Union Subjects) Order, 1974, for Clause (iii)(w.r.e.f. 21.1.1972).]

(iv) [ in relation to the Union territory of Andaman and Nicobar Islands, the High Court at Calcutta;

(v) in relation to the Union territory of ] [Inserted by Act 46 of 1964, Section 27 (w.e.f. 1.4.1965). ][Lakshadweep] [ Substituted by the Laccadive, Minicoy, and Aminidivi Islands (Alteration of Name) Adaptation of Laws Order, 1974, For " Laccadive, Minicoy and Aminidivi Islands " (w.r.e.f. 1.11.1973).][, the High Court of Kerala;

(vi) in relation to the Union territories of Dadra and Nagar Haveli and Goa, Daman and Diu, the High Court at Bombay;

(vii) in relation to the Union territory of Pondicherry, the High Court at Madras;] [Inserted by Act 46 of 1964, Section 27 (w.e.f. 1.4.1965). ]

(viii) [ in relation to the Union territory of Chandigarh, the High Court of Punjab and Haryana.] [ Inserted by the Punjab Reorganisation and Delhi High Court (Adaptation of Laws on Union Subjects) Order, 1968 (w.r.e.f. 61.11.1966).]