(1) Subject to the other provisions of this Act, a person aggrieved by any order passed or action taken pertaining to any matter within the jurisdiction of the Tribunal may make an application to it for the redressal of his grievance on any of the grounds referred to in sub-section (3).
Explanation.—For the purposes of this sub-section, "order" means an order made by any authority under any specified State Act and "action" means an action taken by any authority under any of the specified State Acts or by the State Government in the matter of, and in relation to, levy, assessment, collection and enforcement of any tax.
(2) Every application under sub-section ( I) shall he made within sixty days from the date of such order passed or action taken, as the case may be, or within such further time as may be allowed by the Tribunal for cause shown to its satisfaction, and shall be made in such form and accompanied by such documents or other evidence and by such fee as may be prescribed:
Extraordinary jurisdiction.
137 The best Bengal Taxation Tribunal Act, 1987.
[West Ben. Act (Section 8.)
Provided that an application may be entertained within sixty days from the commencement of clause (a) of section 7 where the applicant proves to the satisfaction of the Tribunal that the order or action by which he is aggrieved was passed or taken, as the case may be, within sixty days prior to the commencement of the aforesaid clause (a) of the said section and that he has not moved the High Court against such order or action passed or taken under the specified State Act.
(3) Save as provided expressly in this Act, the Tribunal shall not ordinarily admit an application referred to in sub-section (1) unless it is satisfied that—
(a) the applicant has availed of all remedial measures available to him under the relevant specified State Act; or
(b) the remedial measures available under the provisions of the relevant specified State Act are not adequate and shall cause undue hardship to the applicant; or
(c) the application referred to in sub-section (1) involves a substantial question of law relating to the interpretation of the Constitution of India or the specified State Act or rules framed thereunder or ofjurisdiction of any of the authorities under the said specified State Act.
(4) The Tribunal may, if satisfied after such enquiry as it may deem fit that the requirements under this Act and the rules made thereunder are complied with in relation to the application referred to in sub-section
(1), admit such application; but where the Tribunal is not so satisfied, it may reject the application summarily giving short reasons therefor.
(5) Where an application under sub-section (I) has been admitted by, or a case has been transferred to, the Tribunal, it shall decide the subject-matter of the application or the case, as the case may be, as expeditiously as possible, and ordinarily within six months from the date of such admission or from the receipt of records from the High Court in respect of cases transferred to the Tribunal.
(6) While deciding the subject-matter or case under sub-section (5) the Tribunal shall issue such direction or pass such order as it may deem fit.
(7) Notwithstanding anything contained in any other provision of this Act or in any other law for the time being in force, no interim order (whether by way of injunction or stay or in any other manner) shall be made on, or in any proceeding relating to an application made under sub-section (1) unless—
(a) copies of such application and of all documents in support of the plea for such interim order are duly furnished seven days in advance to the party against whom such application is made or proposed to be made;
138 The West Bengal Taxation Tribunal Act, 1987.
VIII of 1987.]
(Sections 9-12.)
(b) such amount of tax, if any. involved in the matter or such amount of security as may be deemed adequate by the Tribunal to safeguard the interest of State revenue, is paid or furnished by the applicant; and
(c) opportunity of being heard is given to the party against whom such application is made:
Provided that the Tribunal may dispense with the requirement of clause (b) and pass an interim order as an exceptional measure if it is satisfied for reasons to be recorded in writing.that it is necessary so to do for preventing any loss being caused to the applicant-which may dislocate, disrupt or lead to closure of his business, or which cannot be adequately compensated in money, but if the application referred to in sub-section
(1) is not disposed of within a period of six months from the date when the order was made, the interim order shall, if it is not vacated earlier, stand vacated.
9. The decision of a Bench shall be by a majority, and if the Members are equally divided then the application shall be referred for decision to a Bench of three Members.
10. The Tribunal shall have the power to, award costs in any matter decided by it and the amount of such costs awarded against an authority under the relevant specified State Act shall be payable by the appropriate authority under the said Act, or in case the amount of such costs awarded against any other person shall be paid by him to the Tribunal in such manner as may be prescribed.
Decision to be by majority.
Power to award costs.
11. All proceedings before the Tribunal shall be deemed to be judicial Proceedings o be proceedings within the meaning of section 193. 219 and 228, of the t to be jdudicia eemedt 45 of 1860. Indian Penal Code. proceedings.
12. The Tribunal shall have, and exercise, the same jurisdiction, Power to unish for powers and authority in respect Of contempt of itself as a High Court has p contempt of 71 of 1971. and may exercise and, for this purpose, the provisions of the Contempt the Tribunal.
of Courts Act, 1971, shall have effect subject to the modifications that—
(a) the reference therein to a High Court shall be construed as including a reference to the Tribunal;
(b) the reference therein to the Advocate-General in section 15 of the said Act shall be construed as a reference to the Advocate-General of the State:
Provided that such jurisdiction, powers and authority shall be exercised by a Bench of which the Chairman is a Member.
139 The West Bengal Taxation Tribunal Act, 1987.
[West Ben. Act Power of tile Tribunal to take evidence en nal It etc.
ExcILIS1011 at jurisdiction of Courts.
Transfer of pending_ cases from the High Court.
(Sections 13-15.)
13. The Tribunal shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect of the following matters, namely:—
(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation;
(h) requiring the discovery, inspection and production of books of account and other document; and
(c) examining witness or issuing commissions for the examination of witness.
14. On and from the date from which jurisdiction, powers and authority becomes exercisable under this Act by the Tribunal, the High Court or any Civil Court except the Supreme Court of India shall not be entitled to entertain any proceeding or to exercise any jurisdiction or shall not have any jurisdiction, powers and authority in relation to the adjudication or trial of disputes, complaints or offences with respect to levy, collection, assessment and enforcement of any tax under any specified State Act and any matter connected therewith or incidental thereto.
15. (I) All matters and proceedings including appeals relating to the levy, assessment, collection and enforcement of tax and matters connected therewith or incidental thereto, pending before the High Court on the date of coming into force of sub-section (1) of section 6, shall stand transfetTed to the Tribunal for disposal in accordance with the provisions of this Act:
Provided that, if any matter or any proceeding has been heard in part or heard but judgment is not delivered on or before the aforesaid date, nothing in this section shall apply to such matter or proceeding.
Explanation.—No application or proceeding shall be deemed to have been heard in part only by reason of any interim order having been passed therein.
(2) Where any matter or proceeding including appeal stands transferred from the High Court to the Tribunal under subsection ( I ),--
(a) the High Court shall, as soon as may be after such transfer, forward the records of such case or other proceeding arising on the basis of application to the Tribunal; and
(h) the Tribunal. on receipt of such records, proceed to deal with such case or application, so far as may be, as in the same manner as provided in section 7 or section 8, as the case may be, from the stage which was reached before such transfer or from any earlier stage or de 110V0 as the Tribunal may deem fit:
5 of 1908.
140 The West Bengal Taxation Tribunal Act, 1987.
VIII of 1987.]
(Sections 16-18.)
Provided that interlocutory order granted on an application by the High Court till the disposal of any rule shall continue for a period not exceeding twelve weeks from the commencement of sub-section (I) of section 6 unless the Tribunal by an order varies or modifies the same earlier or extends the same;
(c) An appeal transferred from the High Court to the Tribunal shall be decided by a Bench constituted of three Members of which at least two shall be Judicial Members.
16. The Tribunal may, upon on application made within sixty days from the date of order or on its own motion at any time within four years from the date of the order, review an order passed by it under this Act with a view to rectifying any mistake apparent from the record and amend its earlier order.
Review,