Tax Tribunal jurisdiction prevails over writ challenge to administrative notification on tax statute administration

A challenge to an administrative notification concerning the administration of specified tax statutes was held to fall within the West Bengal Taxation Tribunal's domain, not the High Court's writ jurisdiction. The Tribunal's scope under Article 323-B of the Constitution and Sections 6 and 8 of the West Bengal Taxation Tribunal Act, 1987 was read broadly to cover levy, assessment, collection, enforcement, and connected or incidental matters. The word "administer" in the notification was given a wide meaning, and procedural or vires challenges to such a notification could be examined by the Tribunal. The writ petitions were therefore not maintainable before the High Court.

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Issues: Whether the challenge to the administrative notification relating to administration of the specified tax statutes was maintainable before the High Court or was required to be pursued before the West Bengal Taxation Tribunal.

Analysis: The notification was treated as an administrative order connected with two scheduled tax enactments under the West Bengal Taxation Tribunal Act, 1987. The scope of the Tribunal under Article 323-B of the Constitution of India and Sections 6 and 8 of the West Bengal Taxation Tribunal Act, 1987 was read broadly to include levy, assessment, collection and enforcement of tax as well as matters connected therewith or incidental thereto. The Court held that the expression "administer" in the notification was not to be given a narrow meaning and that any procedural challenge or question of vires arising from such notification could be examined by the Tribunal. The High Court was not to be bypassed in a matter falling within the Tribunal's statutory domain.

Conclusion: The writ petitions were not maintainable in the High Court and the challenge was held to lie before the Tribunal; the issue was decided against the petitioners and in favour of the respondents.

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