https://www.taxtmi.com/caselaws?id=157997 Jurisdiction under section 15 of the West Bengal Taxation Tribunal Act, 1987 extended only to matters and proceedings that were pending before the High Court on the date section 6(1) came into force. A second appeal was found either outside the class of transferable matters or no longer pending before the High Court on the relevant date, so the Tribunal could not assume transfer jurisdiction over it. The statutory scheme also did not allow any further direction in aid of transfer. The proceeding was therefore not entertainable before the Tribunal and was returned to the court from which the records had been received. en-us Tue, 05 Jan 1993 00:00:00 +0530 Mon, 14 Oct 2013 17:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157997 Jurisdiction under section 15 of the West Bengal Taxation Tribunal Act, 1987 extended only to matters and proceedings that were pending before the High Court on the date section 6(1) came into force. A second appeal was found either outside the class of transferable matters or no longer pending before the High Court on the relevant date, so the Tribunal could not assume transfer jurisdiction over it. The statutory scheme also did not allow any further direction in aid of transfer. The proceeding was therefore not entertainable before the Tribunal and was returned to the court from which the records had been received. Case-Laws VAT and Sales Tax Tue, 05 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157997