Section 370: execution for costs awarded by the Supreme Court

Introduction

The provision is confined to costs awarded by the Supreme Court. It gives the High Court discretion to transmit the order for execution after a petition is made.

Key takeaways

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.

Scope and business relevance

The provision concerns an order of the Supreme Court awarding costs. On a petition made for its execution, the High Court may transmit that order to a court subordinate to it.

The sequence matters: identify the costs order, seek execution through a petition to the High Court, and check the High Court’s transmission decision. The statute uses “may”; the petition does not itself establish that transmission has occurred.

Limits and related provisions

This route is confined to execution of Supreme Court-awarded costs. It is not a new merits appeal, a power to rewrite the costs award or a general tax-demand recovery provision.

Section 370 does not name a mandatory execution court, prescribe a filing form or fix a limitation period. The applicable court procedure and actual orders must be checked for the case instead of supplying those details from assumption.

Step-by-step review

1. Obtain the Supreme Court order and identify the operative direction concerning costs.

2. Check the amounts already paid and the balance for which execution is sought.

3. Present the execution petition to the High Court under the applicable procedure.

4. If the High Court transmits the order, follow the transmission order and the receiving court’s execution process.

Hypothetical practical example

Hypothetical illustration: the Supreme Court awards costs to a party, but the award is not fully paid. The party seeks execution by petitioning the High Court. If the High Court sends the order to a subordinate court, execution follows that transmission; the petition does not reopen whether the Supreme Court should have awarded costs.

Documents and record checklist

The Supreme Court’s operative costs order.

Payment evidence and reconciliation of the amount sought in execution.

The petition, High Court transmission order if made and receiving-court record.

Official Act source

• Income-tax Act, 2025 as amended by Finance Act, 2026: Section 370

Step-by-step flow for executing Supreme Court costs under Section 370

1. 1

   Has the Supreme Court awarded costs?

   Under section 368(2), the costs of an appeal are at the Supreme Court's discretion.

   • No: Section 370 does not apply.
   • Yes: Go to the next step.
2. 2

   Are the costs unpaid?

   If they are paid, no execution is needed.

   • No, they are paid: No further step is needed.
   • Yes: Go to the next step.
3. 3

   Petition the High Court

   The party entitled to the costs makes a petition to the High Court for execution of the Supreme Court's order in respect of the costs.

4. 4

   Transmission for execution

   The High Court may transmit the order for execution to any court subordinate to it. Section 370 does not state the execution procedure itself.

Practical checklist

Glossary

Costs

The costs awarded by the Supreme Court in the order concerned.

Transmission for execution

Sending the order to a subordinate court for the process of enforcing it.

Frequently asked questions