136. Appeal to High Court:-

(1)   An appeal shall lie to the High Court in respect of any question of law arising out of an order under section 135.

(2)   The appeal under this section shall be filed within sixty days of the date upon which an assessee or the Commissioner is served with notice of an order under section 135.

(3)   Where an appeal under sub-section (1) is filed by the assessee, it shall be accompanied by a fee of one hundred rupees.

(4)   An appeal filed under this section shall be heard by a Bench of not less than two Judges of the High Court.

(5)   The High Court upon the hearing of an appeal under this section shall decide the question of law raised therein and shall deliver its judgement thereon containing the grounds on which such decision is founded and shall send a copy of such judgement under the seal of the Court and the signature of the Registrar to the Appellate Tribunal, which shall pass such orders as are necessary to dispose of the case conformably to such judgement.

(6)   Subject to sub-section (7), notwithstanding that an appeal has been filed under this section, tax shall, unless recovery thereof has been stayed by the High Court, be payable in accordance with the assessment made in the case as modified by the order of the Appellate Additional Commissioner or, as the case may be, the Appellate Tribunal.

(7)   Where recovery of tax has been stayed by the High Court by an order, such order shall cease to have effect on the expiration of a period of six months following the day on which it is made, unless the appeal is decided, or such order is withdrawn, by the High Court earlier.

(8)   The costs of the appeal shall be in the discretion of the Court.