9911796707
TMI Blog2002 (1) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment has given a new dimension in hearing the writ matters by a single Bench of High Court challenging the order of the taxation authority as regards levy, assessment, collection and enforcement of tax. According to the Supreme Court, the Tribunal made under article 323-B of the Constitution of India is the court of first instance as regards challenge of the above. Therefore, my reading is that the Tribunal is replacement of a single Bench of the High Court taking the writ matters. If anybody is desirous he can approach the Division Bench of this High Court against such order of the Tribunal. 2.. However, by following such article 323-B of the Constitution of India, a Tribunal has been formed under the pronounced Act, i.e., West Bengal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) the applicant has availed of all remedial measures available to him under the relevant specified State Act; or (b) the remedial measures available under the provisions of the relevant specified State Act are not adequate and shall cause undue hardship to the applicant; or (c) the application referred to in sub-section (1) involves a substantial question of law relating to the interpretation of the Constitution of India or the specified State Act or rules framed thereunder or of jurisdiction of any of the authorities under the said specified State Act." 3.. Mr. Sumit Chakroborty, learned counsel appearing in support of the petitioner harped on the explanation under section 8(1) of the Act saying that for the purpose of this s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if any dispute arises before the designated authority he can safely invoke the jurisdiction of the Tribunal. 4.. According to me a further discussion is needed about the Act. Section 2(e) of the Act deals with West Bengal Sales Tax Act and Central Sales Tax Act. Section 4 provides for making application for settlement of arrear tax, penalty or interest in dispute in respect of any period for which an assessment has been made under the relevant Act, and an appeal or revision relating thereto is pending on the 31st day of December 1998 before any appellate authority or revisional authority as the case may be. Section 4(A) provides that where any tax, penalty or interest from an applicant is in dispute in respect of any period for which an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and enforcement of tax. The whole purpose is to raise the public exchequer by resolving the dispute. 6.. According to the learned counsel appearing for the petitioners the explanation under section 8(1) of the West Bengal Taxation Tribunal Act, 1987 says that "order" or "action" means an order or action under specified State Acts. Therefore when such specified State Act is unavailable under the Schedule procedural Act cannot have any application. I sincerely believe that this is a hypertechnical approach. The explanation is not only restricted to specified State Acts but also order or action by the State Government in the matter of, and in relation to levy, assessment, collection and enforcement of any tax. Therefore, the explanation alo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
