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Issues: Whether section 19 of the Tamil Nadu Taxation Special Tribunal Act, 1992 authorised transfer to the Special Tribunal of writ appeals pending before the High Court arising from final orders of learned single Judges, or whether it applied only to statutory appeals pending under the Tamil Nadu General Sales Tax Act, 1959.
Analysis: The scheme of the Special Tribunal Act was read as conferring transfer of matters relating to tax under specified State Acts only to the extent contemplated by its own framework. Sections 14 and 15 barred ordinary court jurisdiction in respect of specified matters, while section 19 dealt with pending matters and appeals. The Court held that the expression in section 19 must be confined to statutory appeals under section 37 of the Tamil Nadu General Sales Tax Act, 1959 that were pending on the appointed day. It could not be extended to writ appeals under clause 15 of the Letters Patent arising from judgments already rendered in judicial review under Articles 226 and 227 of the Constitution of India. The Special Tribunal could not be treated as an appellate forum over final orders of the High Court, and such a construction would be inconsistent with the legislative scheme and constitutionally impermissible. The absence of an express exclusion similar to section 29 of the Administrative Tribunals Act, 1985 did not justify a wider transfer.
Conclusion: Section 19 did not transfer writ appeals from the High Court to the Special Tribunal, and the contrary view was overruled.
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