Section 8(3) in The West Bengal Taxation Tribunal Act, 1987.
(3)Save as provided expressly in this Act, the Tribunal shall not ordinarily admit an application referred to in sub-section (1) unless it is satisfied that -(a)the applicant has availed of all remedial measures available to him under the relevant specified State Act; or(b)the remedial measures available under the provisions of the relevant specified State Act are not adequate and shall cause undue hardship to the applicant; or(c)the application referred to in sub-section (1) involves a substantial question of law relating to the interpretation of the Constitution of India or the specified State Act or rules framed thereunder or of jurisdiction of any of the authorities under the said specified State Act.
