Section 14 in The West Bengal Taxation Tribunal Act, 1987.
14. Exclusion of jurisdiction of Courts.
- [(1) On and from the date from which jurisdiction, powers and authority becomes exercisable under this Act by the Tribunal, the High Court or any Civil Court except the Supreme Court of India shall not be entitled to entertain any proceeding or to exercise any jurisdiction or shall not have any jurisdiction, powers and authority in relation to the adjudication or trial of disputes, complaints or offences with respect to levy, collection, assessment and enforcement of any tax under any specified State Act and any matter connected therewith or incidental thereto.] [Section 14 renumbered as sub-section (1) and then sub-section (2) inserted by W.B. Act 6 of 1988.](2)[ Notwithstanding anything contained in sub-section (1), the High Court shall have, and the Tribunal shall not have, jurisdiction, power and authority in relation to any [appeal in relation to any specified State Act pending before the High Court on the date on which such State Act is specified in the Schedule referred to in section 5.] [Section 14 renumbered as sub-section (1) and then sub-section (2) inserted by W.B. Act 6 of 1988.]]
