Finance (No. 2) Act 2023 · Updated to 29 Dec 2023 · Chapter IV · Amendments to the Stamp Act 1949
56. Amendment of section 39
Feedback & supportSection 39 of the principal Act is amended—
in subsection (1), by substituting for the words “by filing a notice of appeal with the High Court” the words “in accordance with the procedure and practice for the time being in force in the High Court”;
by substituting for subsection (1a) the following subsection:
“(1a) Where an appeal has been filed under subsection (1), the cause papers of the appeal shall be served on the Collector within the time stipulated for the filing of the appeal.”; and
Finance (No. 2)
by inserting after subsection (5) the following subsection:
“(6) Unless it is otherwise provided by rules of court, the rules of court for the time being in force in relation to appeals in civil matters from the
High Court in its original jurisdiction to the
Court of Appeal and the Federal Court shall apply with the necessary modifications to appeals under this section to the High Court, the Court of Appeal and the Federal Court respectively.”.