Section 15 in The West Bengal Taxation Tribunal Act, 1987.
15. Transfer of pending cases from the High Court.
(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.(2)Where any matter or proceeding [other than appeals] [Words substituted for the words 'including appeal' by W.B. Act 6 of 1988.] stands transferred from the High Court to the Tribunal under sub-section (1), -(a)the High Court shall, as soon as may be after such transfer, forward the records of such case or other proceeding arising on the basis of application to the Tribunal; and(b)the Tribunal, on receipt of such records, proceed to deal with such case or application, so far as may be, as in the same manner as provided in section 7 or section 8, as the case may be, from the stage which was reached before such transfer or from any earlier stage or de novo as the Tribunal may deem fit.Provided that interlocutory order granted on an application by the High Court till the disposal of any rule shall continue for a period not exceeding twelve weeks [or, in the case of any interlocutory order pertaining to any matter or proceeding under any State Act specified in the Schedule to this Act after the commencement of sub-section (1) of section 6, from [(the date on which such State Act is specified in the Schedule referred to in section 5)] [Words within third brackets substituted for the words 'from the commencement of sub-section (1) of section 6,' by W.B. Act 9 of 1990.]] unless the Tribunal by an order varies or modifies the same earlier or extends the same;[* * * * * * * * *] [[Clause (c) omitted by W.B. Act 6 of 1988, which was as under :'(c) an appeal transferred from the High Court to the Tribunal shall be decided by a Bench constituted of three Members of which at least two shall be Judicial Members.'.]]
