Section 266 — Execution for Costs Awarded by Supreme Court
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Live. Enables execution of a Supreme Court costs order through the High Court's machinery.
Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 266.
Nature / mechanism: On a petition for execution of a Supreme Court order as to costs, the High Court may transmit the order for execution to a subordinate court.
Litigation profile: Procedural; no substantive jurisprudence — candour rule.
A. COMMENTARY
Machinery for executing Supreme Court costs
Section 266 is a purely facilitative provision: it allows the High Court to route a Supreme Court costs order to a subordinate court for execution, so that costs awarded at the apex level can be realised through the ordinary civil execution machinery.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Execution for costs awarded by Supreme Court.
266. The High Court may, on petition made for the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the order for execution to any court subordinate to the High Court.
C. AUTHORITIES
Candour rule — procedural; no construing decision.
Cluster 1 — Procedure (no direct authority)
Position (statutory)
Position Facilitates execution of Supreme Court costs orders via the High Court and subordinate courts.
CHAPTER XX — APPEALS AND REVISION | F.—General
Section 266 — Execution for Costs Awarded by Supreme Court
Case Laws & Commentary — Income-tax Act, 1961 (as amended by the Finance Act, 2026) — bharattax.co Treatise
Status: Live. Enables execution of a Supreme Court costs order through the High Court's machinery.
Finance Act, 2026: No amendment. The Finance Act, 2026 does not touch section 266.
Nature / mechanism: On a petition for execution of a Supreme Court order as to costs, the High Court may transmit the order for execution to a subordinate court.
Litigation profile: Procedural; no substantive jurisprudence — candour rule.
A. COMMENTARY
Machinery for executing Supreme Court costs
Section 266 is a purely facilitative provision: it allows the High Court to route a Supreme Court costs order to a subordinate court for execution, so that costs awarded at the apex level can be realised through the ordinary civil execution machinery.
B. STATUTORY TEXT (verbatim)
Reproduced verbatim from the Income-tax Act, 1961 (as amended up to the Finance Act, 2025); the Finance Act, 2026 makes no change to this section. Inline numerals in square brackets are the bare Act's amendment-footnote markers.
Execution for costs awarded by Supreme Court.
266. The High Court may, on petition made for the execution of the order of the Supreme Court in respect of any costs awarded thereby, transmit the order for execution to any court subordinate to the High Court.
C. AUTHORITIES
Candour rule — procedural; no construing decision.
Cluster 1 — Procedure (no direct authority)
Position (statutory)
Position Facilitates execution of Supreme Court costs orders via the High Court and subordinate courts.
Caution Stated from the bare provision.