https://www.taxtmi.com/caselaws?id=289557 A statutory board reviewing tax assessments is not a court exercising the judicial power of the Commonwealth merely because it hears disputes and makes binding determinations. Its character depends on whether the legislation places it within the administrative assessment and review machinery rather than conferring judicial finality akin to court orders. Here, the Board of Review was created to reconsider the Commissioner's determinations and its decisions operated as administrative equivalents of those decisions, so it was held to be an administrative tribunal, not a court. The challenge to the assessment therefore failed, and the appeal was dismissed with costs. en-us Tue, 02 Dec 1930 00:00:00 +0530 Thu, 06 Aug 2020 15:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289557 A statutory board reviewing tax assessments is not a court exercising the judicial power of the Commonwealth merely because it hears disputes and makes binding determinations. Its character depends on whether the legislation places it within the administrative assessment and review machinery rather than conferring judicial finality akin to court orders. Here, the Board of Review was created to reconsider the Commissioner's determinations and its decisions operated as administrative equivalents of those decisions, so it was held to be an administrative tribunal, not a court. The challenge to the assessment therefore failed, and the appeal was dismissed with costs. Case-Laws Indian Laws Tue, 02 Dec 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289557