Section 2 in The West Bengal Taxation Tribunal Act, 1987.
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.] [Words, figures and brackets inserted by W.B. Act, 10 of 1995.]
