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    <title>2013 (4) TMI 233 - CALCUTTA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=222037</link>
    <description>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&#039; 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&#039;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.</description>
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    <pubDate>Thu, 14 Jun 2012 00:00:00 +0530</pubDate>
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      <title>2013 (4) TMI 233 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=222037</link>
      <description>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&#039; 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&#039;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.</description>
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      <pubDate>Thu, 14 Jun 2012 00:00:00 +0530</pubDate>
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