Section 370
Section 370: execution for costs awarded by the Supreme Court
Section 370 provides the mechanism for actually enforcing a costs order made by the Supreme Court in a tax appeal - the High Court, on petition, can transmit that order to a court subordinate to it for execution.
The rule
The High Court may, on a petition made for execution of the Supreme Court's order in respect of any costs awarded by it, transmit the order for execution to any court subordinate to the High Court.
Frequently asked questions
How is a Supreme Court costs order in a tax case enforced?
On a petition, the High Court can transmit the Supreme Court's costs order to a court subordinate to it for execution, as provided in Section 370.
Related sections
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Get help with your Supreme Court tax appealLast updated 9 September 2026