(1) The State Government may, by notification, establish a Tribunal to be called the West Bengal Taxation Tribunal which shall consist of a Chairman and not less than one Judicial Member and one Technical Member.
(2) (a) The Chairman and the Judicial Members shall be appointed by the Governor in consultation with the Chief Justice:
Provided that, in the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, or when the Chairman is unable to discharge his functions owing to absence, illness or any other cause, the State Government may authorise any other Judicial Member to discharge the functions of the Chairman until the Chairman resumes his office or a Chairman appointed in accordance with the provisions of this Act enters upon his office.
(b) A Technical Member shall be appointed by the Governor on the recommendation of the Selection Committee of three members constituted by the Governor, of which the Chairman shall be a sitting senior Judge of the High Court nominated as such by the Chief Justice and two other Members nominated by the State Government.
(3) No person shall be qualified for appointment—
(a) as Chairman unless he has been a Judge of the High Court or has held, for a period of not less than one year, the office as a Judicial Member;
(b) as a Judicial Member unless he has been, or is qualified to be, a Judge of a High Court;
134 The West Bengal Taxation Tribunal Act, 1987.
VIII of 1987.]
(Section 3.)
(c) as a Technical Member unless he is or has been an officer of the State Government or the Central Government, not below the rank of a Secretary to that Government, in the Secretariat or elsewhere, and has dealt with revenue or taxation matters during his service in the Government in the capacity of a Deputy Secretary and above to the State Government or the Central Government for a period of not less than three years in the aggregate.
(4) The Chairman or a Judicial Member who has been a Judge of the High Court shall hold office for a term of five years from the date on which he enters upon his office or until he attains the age of 68 years whichever is earlier.
45 of 1860.
(5) A Judicial Member who is qualified to he a Judge of the High Court and a Technical Member shall hold office for a term of five years from the date on which they enter upon their offices or until they attain the age of 62 years whichever is later.
(6) The Chairman or any other Member shall not be removed by the Governor from his office except on the ground of proved misbehaviour or incapacity, after an inquiry made by the Chief Justice or by a sitting Judge of the High Court as may be nominated by the Chief Justice in which such Chairman or other Member had been informed of the charges against him and given a reasonable opportunity of being heard in respect of the charges:
Provided that for the aforesaid inquiry the State Government may, by rules, regulate the procedure for the investigation of misbehaviour or incapacity of the Chairman or any other Member.
(7) The Chairman or any other Member shall be ineligible—
(a) for further employment under the State Government, or under any local authority or under any corporation owned or controlled by the State Government; and
(b) to appear, act or plead before the Tribunal:
Provided that a Judicial Member shall be eligible to be appointed as Chairman in accordance with the provisions of this Act.
(8) The Chairman and all other Members shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
(9) The salaries and allowances payable to, and other terms and conditions of service of, the Chairman and other Members shall be such as may he prescribed.
135 The West Bengal Taxation Tribunal Act, 1987.
[West Ben. Act POW Cr of the Tribunal to maize nsgulai Tons_ The State Acts to which this Act shall aphis.
JUrisdiet ion, powers and authority of The Tribunal.
(Sections 4-6.)
(10) The State Government shall in consultation with the Chairman determine the nature and categories of the officers and other employees required to assist the Tribunal in the discharge of its functions, and provide the Tribunal with such officers and other employees. The salaries and allowances and conditions of service of the officers and other employees shall be such as may be prescribed.
( I ) The Chairman shall exercise financial and administrative powers for the functioning of the Tribunal or may delegate the same in accordance with rules made under this Act.
(12) The Tribunal shall exercise jurisdiction, powers and authority and perform the functions conferred on it by or under this Act by Benches of two or more Members, as may be determined by the Chairman, consisting of at least one Judicial Member and one Technical Member.
4. Subject to the previous sanction of the State Government, the Tribunal shall, for the purpose of regulating its procedure (including the place or places at which the Tribunal or the Benches shall sit) and framing the rules of business, make regulations consistent with the provisions of this Act and the rules made thereunder:
Provided that the regulations so made shall be published in the Official Gazette.
5. The Tribunal, save as expressly provided under any specified State Act and subject to the other provisions of this Act, shall, with effect from such date as may he appointed by the State Government by notification in this behalf, exercise jurisdiction, powers and authority in relation to all matters of adjudication or trial of any disputes, complaints or offences with respect to levy, assessment, collection and enforcement of any tax under any specified State Act and of matters connected therewith or incidental thereto: and no Court except the Supreme Court of India shall, with effect from such date, exercise any jurisdiction, powers or authority in the matter of adjudication or trial of any disputes, complaints or offences with respect to the aforesaid matters.
6. (I) Save as otherwise expressly provided in this Act, the Tribunal shall exercise, with effect from such date as may be specified by the State Government by notification in this behalf, all the jurisdiction, powers and authority exercisable immediately before that day by all Courts including the High Court but excluding the Supreme Court of India for adjudication or trial of disputes or complaints or offences with respect to all matters of levy, assessment, collection and enforcement of any tax under any specified State Act and matters connected therewith or incidental thereto:
136 The West Bengal Taxation Tribunal Act, 1987.
VIII of 1987.j (Sections 7, 8.)
Provided that where the matter relates to disposal of question of constitutional validity of any provision of any specified State Act, the matter shall be decided by a Bench constituted of at least three Members of which the Chairman shall be one.
(2) Notwithstanding anything contained elsewhere in this Act, all proceedings triable by any Court or Courts in accordance with the 2 of 1974. provisions of the Code of Criminal Procedure, 1973, shall continue to be tried by such Court. and the Tribunal shall have no jurisdiction to try such proceedings.
Expkinurion.—For the purpose of this sub-section, proceedings shall include proceedings under Chapter XXIX and Chapter XXX of the Code of Criminal Procedure, 1973. •
7. If— Reference
(a) on application by any aggrieved person or any authority, jurisdiction.
made in accordance with the provisions of any specified State Act against an order passed by any other authority, the appropriate authority refers to the Tribunal any question of law arising out of such order, or
(b) the application for reference referred to in clause (a) is refused by the appropriate authority under the said specified State Act, and on application to the Tribunal, the case is referred to it in pursuance of its direction, the Tribunal may call for further information and direct the appropriate authority to make such addition or alteration to the statement made by the said appropriate authority so as to make it sufficient to enable the Tribunal to determine the question raised in the case referred to, and thereafter the Tribunal shall hear such case, decide the question of law raised thereby as expeditiously as possible and deliver its judgment thereon containing the reasons on which such decision is founded.