law: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  22. Hearing before Supreme Court.-
  (1) The provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under section 21 as they apply in the case of appeals from decrees of a High Court.
  (2) The costs of the appeal shall be in the discretion of the Supreme Court.
  (3) Where the judgment of the High Court is varied or reversed in the appeal, effect shall be given to the order of the Supreme Court in the manner provided in sub-section (10) of section 19.