West Bengal Taxation Tribunal Act, 1987

No: 8 Dated: Jul, 18 1987

THE WEST BENGAL TAXATION TRIBUNAL ACT, 1987

West Bengal Act VIII of 1987

    An Act to provide for the setting up of a Taxation Tribunal and for the adjudication or trial by such Tribunal of any disputes, complaints or offences with respect to the matters relating to levy, assessment, collection and enforcement of any tax under any specified State Act in pursuance of article 323B of the Constitution of India and for matters connected therewith or incidental thereto.

    Whereas it is expedient to provide for the setting up of a Taxation Tribunal and for the adjudication or trial by such Tribunal of any disputes, complaints or offences with respect to levy, assessment, collection and enforcement of any tax under any specified State Act and for matters connected therewith or incidental thereto;

    It is hereby enacted as follows:-

1. Short title, extent and commencement. - (1) This Act may be called the West Bengal Taxation Tribunal Act, 1987.

(2) It extends to the whole of West Bengal.

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act.

2. Definitions. - In this Act, unless there is anything repugnant in the subject or context, -

(a) "Bench" means a bench of the Tribunal;

(b) "Chairman" means the Chairman of the Tribunal;

(c) "Chief Justice" means the Chief Justice of the High Court at Calcutta;

(d) "Governor" means the Governor of the State of West Bengal;

(e) "High Court" means the High Court at Calcutta;

(f) "Judicial Member" means a Member of the Tribunal appointed as such under clause (a) of sub-section (2) of section 3;

(g) "Member" means a Member of the Tribunal and includes the Chairman;

(h) "notification" means a notification published in the Official Gazette;

(i) "prescribed" means prescribed by rules made under this Act;

(j) "rules" means rules made under this Act;

(k) "specified State Act" means a State Act specified in the Schedule to this Act;

(l) "State" means the State of West Bengal;

(m) "Technical Member" means a Member of the Tribunal who is not a Judicial Member;

(n) "Tribunal" means the West Bengal Taxation Tribunal constituted under section 3, [and, for the purposes of sub-section (12) of section 3, includes the Chairman.]