Sales tax tribunal is not a Court under contempt law, as it remains part of the State tax machinery.

The Maharashtra Sales Tax Tribunal was examined to determine whether it is a Court within the meaning of the Contempt of Courts Act, 1971. Applying the test of whether the body is entrusted with the judicial power of the State and can deliver a final, authoritative judgment, the Tribunal held that taxing authorities and taxing tribunals under sales tax law are part of the State's assessment machinery and not Courts. Its correctional jurisdiction, hearing of both sides, procedural powers, and the finality of its orders, including the possibility of reference to the High Court, did not change its essential character. The contempt application was therefore untenable.

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Issues: Whether the Maharashtra Sales Tax Tribunal is a Court within the meaning of the Contempt of Courts Act, 1971, so as to sustain the contempt application.

Analysis: The determining test was whether the Tribunal was entrusted with the judicial power of the State and empowered to give a definitive judgment or decision having finality and authoritativeness. The Tribunal examined the nature of taxing authorities and taxing tribunals in the light of precedents holding that assessment and appellate bodies under sales tax laws are instrumentalities of the State and not Courts. It also noted that the Tribunal forms part of the machinery of assessment and exercises correctional jurisdiction in tax matters, even though it may hear both sides and possess certain procedural powers. The existence of finality in the Tribunal's orders and the availability of a reference to the High Court did not alter its essential character.

Conclusion: The Maharashtra Sales Tax Tribunal is not a Court within the meaning of the Contempt of Courts Act, 1971, and the contempt application was untenable.

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