Execution for costs awarded by Supreme Court
[Section-370 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
The High Court may, on petition made for the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the order for execution to any court subordinate to the High Court.
FAQs on Section 370 of Income Tax Act 2025
What does Section 370 of the Income Tax Act, 2025 deal with?
Section 370 deals with the execution of costs awarded by the Supreme Court, specifically how such orders may be enforced.
Who can file a petition for execution under Section 370?
A petition for execution can be made to the High Court by a party seeking to enforce an order of the Supreme Court related to costs.
What is the role of the High Court under Section 370?
The High Court may, upon receiving a petition for execution of a Supreme Court order related to costs, transmit that order for execution to any court subordinate to it.
Can any order of the Supreme Court be executed under this section?
Only orders specifically related to costs awarded by the Supreme Court can be executed under this section.
Is the High Court required to execute the order itself?
No, the High Court may transmit the order for execution to any subordinate court, meaning it does not have to execute the order itself.
Does Section 370 provide any timeline for the execution of such orders?
No, Section 370 does not specify any timeline; it only outlines the procedural authority for execution.
What happens after the order is transmitted to a subordinate court?
Once transmitted, the subordinate court would proceed with executing the order in accordance with applicable legal procedures.
Can an individual approach the subordinate court directly for execution?
No, the process begins with a petition to the High Court, which then decides whether to transmit the order to a subordinate court.
Is Section 370 applicable to orders other than those involving costs?
No, it is specifically applicable only to orders of the Supreme Court concerning costs.
When does Section 370 come into effect?
Section 370 comes into effect from 1st April, 2026, as per the Income Tax Act, 2025.
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