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TMI Blog2013 (4) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... Thus, even an order for consideration of their grievance cannot be passed by this Court in view of the provisions of Section 5 of the Act. The contention of appellant based on Section 8 of the Act read with Rule 5 as aforesaid does not appeal to me to be acceptable. I find substance in the submission of respondent that even for an order for consideration of their grievance by the official respondents, this Court is not the proper forum. The writ petition stands dismissed, without costs. - W.P. 417 of 2012 - - - Dated:- 14-6-2012 - DIPANKAR DATTA, J. Mr. P.S. Sengupta, Advocate Mr. B. Bhattacharya, Advocate for the petitioners Mr. A. Mazumdar, Advocate Mr. S. Mukherjee, Advocate for the respondents 1 to 3 Mr. N. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd assigns to cancel, rescind, withdraw and/or forebear from giving any effect and/or further effect to the impugned decision as contained in the impugned notification dated 26th March, 2012 and to act in accordance with law by acting in the manner as stated hereinabove; (d) Issue a Writ in the nature of Mandamus commanding the respondents and their men, agents and assigns to forthwith and/or immediately decide the petitioners grievances by affording an opportunity of hearing to the petitioners and to act in accordance with law by acting in the manner as stated hereinabove; (e) Issue a Writ in the nature of Certiorari commanding the respondents to forthwith and/or immediately certify and/or transmit to this Hon ble Court the entire rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition has been listed once again for admission hearing. 6. Replying to the objection raised by Mr. Mazumdar, Mr. Sengupta referred to provisions contained in Section 8 of the Act and Rule 5 of the West Bengal Taxation Tribunal Rules, 1998 to contend that an order passed or action taken pertaining to any matter within the jurisdiction of the tribunal could be assailed before it and since in the present case the petitioners have sought for limited relief of consideration of their grievance by the official respondents, the provisions of the Act do not bar entertainment of the writ petition. It is also his contention that the grievance that the petitioners seek to voice is neither relatable to adjudication or trial of any dispute, complain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such State Act is specified in the Schedule referred to in section 5, all the jurisdiction, powers and authority exercisable immediately before that day by all Courts including the High Court but excluding the Supreme Court of India for adjudication or trial of disputes or complaints or offences with respect to all matters of levy, assessment, collection and enforcement of any tax under any specified State Act and matters connected therewith or incidental thereto: Provided that where the matter relates to disposal of question of constitutional validity of any provision of any specified State Act, the matter shall be decided by a Bench constituted of at least three Members of which the Chairman shall be one. (2) Notwithstanding anythin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not urged this Court to examine the validity and/or propriety of the amended provisions. Indeed, if they had persisted with their challenge, they would have been relegated to the Taxation Tribunal without any further discussion. Question in the circumstances is, whether this Court can entertain prayer (d) alone and direct the official respondents to consider the petitioners grievance, as highlighted in their representation. 9. Section 5 of the Act provides that adjudication or trial of not only disputes, complaints and offences with respect to levy, assessment, collection and enforcement of any tax under any specified State Act is to be considered by the Taxation Tribunal at the first instance but it would also have the jurisdiction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be ignored. The Act does not make annexation of the order passed under a specified State Act, forming subject matter of challenge before the Taxation Tribunal, a condition precedent for entertainment of an application by it. What is of importance is the nature of the grievance that the party seeks to espouse. If it relates to the factors mentioned in Section 5 of the Act, there could be no two opinions that the Taxation Tribunal is the forum that ought to be approached first. 11. I find substance in the submission of Mr. Mazumdar that even for an order for consideration of their grievance by the official respondents, this Court is not the proper forum. 12. The writ petition stands dismissed, without costs. 13. Needless to observe, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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