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TMI Blog2001 (1) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... n. Act V of 1922) throughout the territory of West Bengal. The Governor is further pleased to order that such post shall be held by the Commissioner of Agricultural Income-tax, West Bengal, appointed under the Bengal Agricultural Income-tax Act, 1944 (Bengal Act IV of 1944)." 2.. Therefore, from the plain reading of the notification it appears that the authority of the agricultural income-tax has been given power to administer the appropriate functions of the Bengal amusements tax. The word "administer" as per Law Lexicon, 1997 Edition, at page 58 is to direct or manage; to furnish; to give; to dispense; to tender (as) persons having authority to administer on oath; to fulfil functions of or performing duties of an administrator. The wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. One is that the Tribunal will act like courts of first instance in respect of the areas of law for which they have been constituted and secondly, the litigants can approach even in cases where they question the vires of statutory legislation by overlooking the jurisdiction of the concerned Act. 5.. Therefore, according to this Court, the Tribunal as constituted under article 323-B of the Constitution of India is not a Tribunal below the rank of a single Bench of the Court of the writ jurisdiction but similar to a single Bench of the writ jurisdiction of the Court. Therefore, my reading is that whenever the writ court sits singly the same can be decided by the Tribunal itself. If there is any change thereafter, the same can only be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is an administrative order which de hors the Act and it cannot be adjudicated by the Tribunal. 7.. Mr. Bhattacherjee, learned counsel for the petitioners, has given a narrow meaning of the word "administer". Mr. Bhattacherjee, learned Advocate for the petitioners submits that in effect the word "administer" cannot cover the areas of levy, assessment, collection and enforcement of any tax because the person concerned has lack of authority to administer which is only the subject-matter before the writ court. So far as the word "incidental" is concerned, Mr. Bhattacherjee, learned counsel for the petitioners, has also given a meaning from the Law Lexicon, 1997 Edition, at page 915, by saying that a thing is said to be incidental to another i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons in certain areas. The power of the State shall exist to the matter in which the Legislature of the State has power to make laws, although Mr. Surajit Mitra, learned counsel appearing on behalf of the petitioner in W.P. No. 1552(W) of 2000, has objected to such submission by saying that proviso under article 162 of the Constitution of India cannot give the authority to pass such executive power in respect of which the Legislature of the State has power to make laws but restricted or limited by way of legal sanction. But I do not feel that such objection of Mr. Mitra is very much tenable in the eye of law so far as the matter is concerned. 11.. Mr. Bhattacherjee, learned counsel for the petitioners, has given my attention to judgment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nevertheless, continue to act like courts of first instance in respect of the areas of law for which they have been constituted. It will not, therefore, be open for litigants to directly approach the High Courts even in cases where they question the vires of statutory legislations (except where the legislation which creates the particular Tribunal is challenged) by overlooking the jurisdiction of the concerned Tribunal. Section 5(6) of the Act is valid and constitutional and is to be interpreted in the manner we have indicated." 13.. Mr. Tarun Kr. Roy, learned counsel appearing on behalf of the contesting respondent, contended before this Court that the scope and ambit under section 8(3)(c) of the West Bengal Taxation Tribunal Act, 1987 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be entrusted to act as an authority of different Acts and to that extent, there cannot be any procedural vires for the same. Even if assuming for the moment, the procedural vires is available, it is under the domain of the Tribunal. 16.. I cannot give any narrow meaning of the word "administer" rather than the word "administer" includes the power in relation to levy, assessment, collection and enforcement of any tax. Other than such explanation, there is no meaning forthcoming from the word "administer" under the notification. Moreover, under article 323-B of the Constitution of India itself read with section 6 of the West Bengal Taxation Tribunal Act, 1987, it will be very clear that the power of levy, assessment, collection and enforcem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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