https://www.taxtmi.com/caselaws?id=57892 The Maharashtra Sales Tax Tribunal was examined to determine whether it is a Court within the meaning of the Contempt of Courts Act, 1971. Applying the test of whether the body is entrusted with the judicial power of the State and can deliver a final, authoritative judgment, the Tribunal held that taxing authorities and taxing tribunals under sales tax law are part of the State's assessment machinery and not Courts. Its correctional jurisdiction, hearing of both sides, procedural powers, and the finality of its orders, including the possibility of reference to the High Court, did not change its essential character. The contempt application was therefore untenable. en-us Mon, 09 Feb 1976 00:00:00 +0530 Wed, 15 Dec 2010 12:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57892 The Maharashtra Sales Tax Tribunal was examined to determine whether it is a Court within the meaning of the Contempt of Courts Act, 1971. Applying the test of whether the body is entrusted with the judicial power of the State and can deliver a final, authoritative judgment, the Tribunal held that taxing authorities and taxing tribunals under sales tax law are part of the State's assessment machinery and not Courts. Its correctional jurisdiction, hearing of both sides, procedural powers, and the finality of its orders, including the possibility of reference to the High Court, did not change its essential character. The contempt application was therefore untenable. Case-Laws VAT and Sales Tax Mon, 09 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57892