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2003 (11) TMI 66

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..... casual stays in tax matters. Apart from this, the challenge is to the nature of the constitution of the Tribunal, the Chairman and the Members thereof, and that substantial questions of law can be decided by a court of law and not by the Tribunal is also under challenge in these petitions, the respondents restrained to issue any further notification till next hearing. - We are of the opinion that .....

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..... eek of December, 2003. On the merits, it is contended that the proposal for establishing the National Tax Tribunal is being mooted since 1971, but no legislation was passed during the past 30 years, therefore, there can be no justification to pass the Ordinance. The reason that the High Courts are differing in their opinions from time to time cannot be a ground to establish the National Tax Tribun .....

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..... section 3 of the Ordinance. Looking to the challenge of the petitioners in these petitions, we are of the opinion that the respondents should be restrained till the next date of hearing from issuing any notification as contemplated by or under section 3 of the Ordinance and we hereby direct accordingly, subject to hearing the other side on the next date of hearing. - - TaxTMI - TMITax - Inc .....

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