https://www.taxtmi.com/caselaws?id=158147 The Tribunal's jurisdiction under the West Bengal Taxation Tribunal Act was treated as extending to disputes on levy, assessment, collection and enforcement of tax, so a challenge to the mode of entertainment tax collection fell within its competence. On natural justice, the shift from a temporary cash deposit arrangement back to the statutory stamp affixation method was treated as implementation of the existing statutory procedure, not a fresh adverse decision requiring prior hearing. The inconvenience alleged by the assessee was insufficient to establish breach of natural justice. The collection procedure reverting to stamp affixation was therefore upheld. en-us Thu, 05 May 1994 00:00:00 +0530 Thu, 17 Oct 2013 14:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158147 The Tribunal's jurisdiction under the West Bengal Taxation Tribunal Act was treated as extending to disputes on levy, assessment, collection and enforcement of tax, so a challenge to the mode of entertainment tax collection fell within its competence. On natural justice, the shift from a temporary cash deposit arrangement back to the statutory stamp affixation method was treated as implementation of the existing statutory procedure, not a fresh adverse decision requiring prior hearing. The inconvenience alleged by the assessee was insufficient to establish breach of natural justice. The collection procedure reverting to stamp affixation was therefore upheld. Case-Laws VAT and Sales Tax Thu, 05 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158147