1993 (1) TMI 285

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.... in order to complete the paper books earlier filed. Heard Mr. M.L. Nahar, learned advocate for the applicant and Mr. T.N. De, the learned State Representative regarding maintainability of the case before this Tribunal. According to both of them, the matter cannot be entertained by this Tribunal under section 15 of the West Bengal Taxation Tribunal Act, 1987. We are also of the same opinion. The q....

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.... allowed the second appeal and remitted back the matter to the trial court, namely, to the learned second court of Munsif, Alipore, for onward transmission to this Tribunal (although the name of the Tribunal was wrongly stated) for de novo determination of the basic issues. Therefore, if the mater has to be entertained by this Tribunal it must come within section 15 of the West Bengal Taxation Tri....

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....he said Act of 1987. There cannot be transfer of any matter or proceeding which was not pending before the High Court on the aforesaid date of coming into force of section 6(1). That provision of section 6(1) came into force on February 27, 1989, on which day this Tribunal started exercising its jurisdiction under section 6(1). On that date the pending matter in this case was a second appeal. Ther....