1993 (11) TMI 218

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....(1) of the Orissa Sales Tax Act, 1947 (in short "the Act") the Orissa Sales Tax Tribunal (in short "the Tribunal") has referred the following question for opinion of this Court along with the statement of facts: "Has the learned Accounts Member jurisdiction to hear the appeal when the disputed amount is admittedly Rs. 11,000 including both tax and penalty even if it was not objected to by the d....

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....iction to hear in view of the quantum of dispute. The prayer was accepted. 3.. Section 3(2) of the Act provides that the State Government shall constitute a multi-member Tribunal to be the Orissa Sales Tax Tribunal to exercise such powers and discharge such functions as are or may be conferred or imposed by or under the provisions of the Act. Two members of the Tribunal are required to be appoi....

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....ngle member as constituted by the Chairman when the total disputed amount of tax and penalty involved in a case does not exceed rupees five thousand;" Clause (ii) provides that the Bench consisting of a Judicial Member and Accounts Member as may be constituted by the Chairman has to decide the dispute when the total disputed amount of tax and penalty involved in a case exceeds rupees five thous....

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....isdiction to do a particular thing is not a question relating to procedure but is a question of power. Jurisdiction is understood as the authority or power of a court or Tribunal to entertain and decide in any judicial or quasi-judicial proceeding. It may be territorial, pecuniary, personal, local, etc., whatever form it may assume but it is firmly established that when a court or Tribunal has no ....