https://www.taxtmi.com/caselaws?id=421160 Regulation 16(1) of the West Bengal Taxation Tribunal Regulations, 1989 was confined to interim relief during the pendency of proceedings before the Tribunal and could not be used as a basis for final quashing of an order of the Revisional Board. The substantive remedy for an aggrieved person lay under Section 8 of the West Bengal Taxation Tribunal Act, 1987, which confers jurisdiction to challenge orders passed under the relevant State Act. A contrary reading would extend the regulation beyond the parent Act and the rule-making power. The miscellaneous application was therefore not maintainable, and the Tribunal's leave to file it, along with the application itself, was set aside and dismissed. en-us Tue, 29 Mar 2022 00:00:00 +0530 Tue, 19 Apr 2022 08:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421160 Regulation 16(1) of the West Bengal Taxation Tribunal Regulations, 1989 was confined to interim relief during the pendency of proceedings before the Tribunal and could not be used as a basis for final quashing of an order of the Revisional Board. The substantive remedy for an aggrieved person lay under Section 8 of the West Bengal Taxation Tribunal Act, 1987, which confers jurisdiction to challenge orders passed under the relevant State Act. A contrary reading would extend the regulation beyond the parent Act and the rule-making power. The miscellaneous application was therefore not maintainable, and the Tribunal's leave to file it, along with the application itself, was set aside and dismissed. Case-Laws VAT and Sales Tax Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421160