Exclusive tax tribunal jurisdiction bars writ relief for grievances incidental to excise duty levy under the State Act.

The West Bengal Taxation Tribunal Act, 1987 confers exclusive jurisdiction on the Tribunal over disputes relating to levy, assessment, collection and enforcement of tax, including matters connected with or incidental to those subjects, and excludes other courts. The petitioners' challenge to the amended excise duty-related rule, framed as a request for a direction to consider their grievance over alleged business loss, was treated as incidental to the levy of excise duty and therefore within the Tribunal's domain. The High Court held that section 8 could not override this jurisdictional scheme, so the writ petition was not maintainable and the petitioners had to approach the Taxation Tribunal.

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Issues: Whether the writ petition, seeking only a direction to consider the petitioners' grievance against the amended excise duty-related rule, was maintainable before the High Court in view of the West Bengal Taxation Tribunal Act, 1987.

Analysis: Section 5 of the West Bengal Taxation Tribunal Act, 1987 confers jurisdiction on the Tribunal in relation to disputes, complaints or offences concerning levy, assessment, collection and enforcement of tax, including matters connected with or incidental thereto, and excludes the jurisdiction of all courts other than the Supreme Court. Section 6 extends that jurisdiction in respect of matters of levy and connected or incidental issues. Section 8, being subject to the other provisions of the Act, cannot be read to override this jurisdictional scheme. The grievance raised by the petitioners, namely the alleged business loss caused by the amended duty structure under Rule 28(2) of the West Bengal Excise (Country Spirit) Rules, 2009, was held to be incidental to the levy of excise duty and therefore within the Tribunal's domain.

Conclusion: The writ petition was not maintainable before the High Court and the petitioners were required to approach the Taxation Tribunal.

Ratio Decidendi: Where a grievance is incidental to levy, assessment, collection or enforcement of tax under a specified State Act, the statutory Tribunal has exclusive jurisdiction and the High Court cannot entertain the matter.

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