(1) Within sixty days from the date of passing by the Tribunal of any order under clause (e) of sub-section (3), or clause (b) of sub-section
(4), of section 15 affecting any liability of any stockist to pay luxury tax, penalty or interest under this Act, such stockist, by application in writing accompanied by a fee of one hundred rupees, or the prescribed authority by application in writing, may require the Tribunal to refer to the Taxation Tribunal any question of law arising out of such order.
(2) If, for reasons to be recorded in writing, the Tribunal refuses to make such reference, the applicant may, within thirty days of such refusal, either—
(a) withdraw his application (and if he does so, the fee paid shall be refunded), or
(b) apply to the Taxation Tribunal against such refusal.
146 The West Bengal Luxury Tax Act, 1994.
XV of 1994.]
(Sections 17, 18.)
(3) If, upon the receipt of an application under clause (b) of subsection (2), the Taxation Tribunal is not satisfied of the correctness of the decision of the Tribunal, it may require the Tribunal to state the case and refer the same to it, and on receipt of such requisition from the Taxation Tribunal, the Tribunal shall state the case and refer the same accordingly.
(4) If the Taxation Tribunal is not satisfied that the statements in a case referred to it under this section are sufficient to enable it to determine the question raised thereby, it may refer the case back to the Tribunal to make such additions thereto, or alternations therein, as the Taxation Tribunal may direct in that behalf.
(5) The Taxation Tribunal, upon the hearing of any such case, shall decide the question of law raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded, and shall send to the Tribunal a copy of such judgement under the seal of the Taxation Tribunal and the signature of the Registrar, and the Tribunal shall dispose of the case accordingly.
(6) Where a reference is made to the Taxation Tribunal under this section, the cost (including the disposal of the fee) shall be in the discretion of the Taxation Tribunal.
(7) The payment of the amount, if any, of luxury tax, penalty and interest due in accordance with the order of the Tribunal in respect of which an application has been made under sub-section (1) shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount is reduced as a result of such reference, the excess luxury tax, penalty or interest paid shall be refunded in accordance with the provisions of section 10.
17. Save as otherwise provided in section 16, no assessment made and no order passed under this Act or the rules made thereunder by the prescribed authority or any person appointed under sub-section (1) of section 3 to assist it, and no order passed under this Act or the rules made thereunder by the Tribunal, shall be called in question in any civil court, and save as otherwise provided in section 15, no appeal or application for revision or review shall lie against any such assessment or order.
18. The Tribunal, the prescribed authority or any person appointed under sub-section (1) of section 3 to assist the prescribed authority shall, for the purposes of this Act, have the same powers as are vested in a court 5 of 1908.
under the Code of Civil Procedure, 1908, when trying a suit, in respect of the following matters, namely:—
(a) enforcing the attendance of any person and examining him on oath or affirmation;
Bar to certain proceedings.
Power to take evidence.
147 The West Bengal Luxury Tax Act, 1994.
[West Ben. Act (Section 19.)
(b) compelling the production of documents; and
(e) issuing commissions for the examination of witnesses;
and any proceeding under this Act before the Tribunal, the prescribed authority or any person appointed under sub-section (1) of section 3 to assist the prescribed authority shall be deemed to be a judicial proceeding withiti the meaning of section 193 and section 228, and for the purposes of section 196, of the Indian Penal Code.
45 of 1860.
Offences, penalties and prosecution.