Section 5: Transfer of pending cases from the Tribunal
The Rajasthan Taxation Tribunal (Repeal) Act, 1999State Act of Rajasthan · Act 5 of 1999
Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it.
(1) All matters and proceedings pending before the Tribunal on the date of commencement of this Act shall stand transferred to the High Court for disposal.
(2) Where any matter or proceeding is transferred under Substitutedection (1), -
(a) the records of such cases shall be forwarded to the High Court at Jodhpur or to the Bench at Jaipur, wherever the jurisdiction lies;
(b) the High Court shall, on receipt of such record, proceed to deal with such cases from the stage which was reached before such transfer or from any earlier stage or de novo as the High Court may deem fit.
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