(1) The Tribunal shall have no jurisdiction in any matter which is sub-judice in a court of law.
(2) The Tribunal shall also have no jurisdiction in respect of a matter which in its opinion involves a question as to the validity of any Act, Ordinance or Regulation or any provision contained in an Act, Ordinance or Regulation, the determination of the invalidity of which in its opinion is necessary to the disposal of that matter.
Explanation-In this section "Regulation" means any Regulation of the Bombay Code of Regulation as defined in the General Clauses Act, 1897, or in a General Clauses Act in force in any part of the State.
Registrar and Deputy Registrars.
Head quarters.
Place of sitting.
Jurisdiction of Tribunal.
Jurisdiction barred in certain cases.
X of 1879.
The Bombay Revenue Tribunal Act, 1957 5 of 9
11. Subject to the provisions of this Act, all jurisdiction in respect to any matter concerning the revenue or concerning any act ordered or done in the collection thereof, which immediately before the commencement of this Act, vested in, and was exercisable by, the State Government or any Tribunal or Board of Revenue and which is not expressly conferred by this Act on the Tribunal established under this Act and not conferred or deemed to be conferred on any person, officer or authority by or under any other law for the time being in force, shall be deemed to have been resumed to, or, as the case may be, continued in, the State Government and shall be exercisable by that Government:
Provided that nothing herein shall prevent the State Government from conferring any such power or jurisdiction, resumed to or continued in that Government on the Tribunal, or such other person, officer or authority as it thinks fit.
12. Nothing contained in this Act shall affect any powers or functions of the Tribunal conferred on it or which may be conferred on it, by or under any other law for the time being in force to entertain and decide any appeals, applications for revision, or other proceedings.