Section 15(1) in The West Bengal Taxation Tribunal Act, 1987.
(1)All matters and proceedings [other than appeals] [Words substituted for the words 'including appeal' by W.B. Act 6 of 1988.] relating to the levy, assessment, collection and enforcement of-tax and matters connected therewith or incidental thereto [in relation to any specified State Act,] [Words inserted by W.B. Act 5 of 1999, w.e.f. 1.5.1999.] pending before the High Court [on the date on which such State Act is specified in the Schedule referred to in section 5,] [Words 'on the date specified by the State Government under' first substituted for the words 'on the date of coming into force of' by W.B. Act 6 of 1988, then the words and figure within third brackets substituted for the words, figures and brackets 'on the date specified by the State Government under sub-section (1) of section 6,' by W.B. Act 5 of 1999, w.e.f. 1.5.1999.] shall stand transferred to the Tribunal for disposal in accordance with the provisions of this Act:Provided that, if any matter or any proceeding [other than appeal] [Words inserted by W.B. Act 5 of 1999, w.e.f. 1.5.1999.] has been heard in part or heard but judgment is not delivered on or before the aforesaid date, nothing in this section shall apply to such matter or proceeding.Explanation. - No application or proceeding shall be deemed to have been heard in part only by reason of any interim order having been passed therein.
