(1) This Act may be called the West Bengal Taxation Tribunal Act. 1987.
(2) It extends to the whole of West Bengal.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act.
Short title, extent and commencemein.
2. In this Act, unless there is anything repugnant in the subject Definitions.
or context,
(a) "Bench" means a bench of the Tribunal;
(h) "Chairman" means the Chairman of the Tribunal;
(c) "Chief Justice" means the Chief Justice of the High Court at Calcutta;
(d) "Governor" means the Governor of the State of West Bengal;
133 The West Bengal Taxation Tribunal Act, 1987.
[West Ben. Act (Section 3.)
(e) "High Court" means the High Court at Calcutta;
(f) "Judicial Member" means a Member of the Tribunal appointed as such under clause (a) of sub-section (2) of section 3;
(g) "Member" means a Member of the Tribunal and includes the Chairman;
(h) "notification" means a notification published in the Official Gazette;
(i) "prescribed" means prescribed by rules made under this Act;
(j) "rules" means rules made under this Act;
(1<) "specified State Act" means a State Act specified in the Schedule to this Act;
(I) "State" means the State of West Bengal;
(m) "Technical Member" means a Member of the Tribunal who is not a Judicial Member;
(n) "Tribunal" means the West Bengal Taxation Tribunal constituted under section 3.
Establishment of Tribunal Composition and functions thereof.