2003 (2) TMI 447

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....he petitioner and the learned Special Government Pleader appearing for the respondent. 2.. The prayer in this writ petition is for issuance of a writ of certiorarified mandamus to call for records of the respondent in G.D. No. 845033/2002-2003 dated January 14, 2003 and quash the same as illegal, unlawful and unconstitutional and direct the respondent to release the goods detained by the respon....

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....icle 323-B, Tamil Nadu Taxation Special Tribunal Act, 1992 (Act 42 of 1992) has been enacted and the Special Tribunal has been constituted. Section 7 of such Act will relate to the jurisdiction, powers and authority of the Special Tribunal and it is extracted hereunder: "7. Jurisdiction, powers and authority of Special Tribunal.(1) Save as otherwise expressly provided in this Act, the Special T....

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....akes it clear that the Special Tribunal shall have the jurisdiction, powers and authority exercisable by the High Court for adjudication or trial or disputes or complaints with respect to all matters of levy, assessment, collection and enforcement of any tax under any specified State Act and matters connected therewith or incidental thereto. Keeping in view of the wide amplitude of powers under se....

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.... judicial review to pronounce upon the constitutional validity of statutory provisions and rules. The High Court, therefore, felt that the decision in Sampath Kumar's case, being per incuriam, was not binding upon it. The High Court also pointed out that, in any event, the issue of constitutionality of article 323A(2)(d) was neither challenged nor upheld in Sampath Kumar's case and it could not be....