Section 7 in The West Bengal Taxation Tribunal Act, 1987.
7. Reference Jurisdiction.
- [(1) If -(a)on application by any aggrieved person or any authority, made in accordance with the provisions of any specified State Act against an order passed by any other authority, the appropriate authority refers to the Tribunal any question of law arising out of such order, or(b)the application for reference referred to in clause (a) is refused by the appropriate authority under the said specified State Act, and on application to the Tribunal, the case is referred to it in pursuance of its direction,the Tribunal may call for further information and direct the appropriate authority to make such addition or alteration to the statement made by the said appropriate authority so as to make it sufficient to enable the Tribunal to determine the question raised in the case referred to, and thereafter the Tribunal shall hear such case, decide the question of law raised thereby as expeditiously as possible and deliver its judgment thereon containing the reasons on which such decision is founded.] [Section 7 renumbered as sub-section (1) and then sub-section (2) inserted by W.B. Act 6 of 1988.](2)[ Notwithstanding anything contained elsewhere in this Act or in any specified State Act, references to the High Court in any specified State Act shall, with effect from the [date on which such State Act is specified in the Schedule referred to in section 5,] [Section 7 renumbered as sub-section (1) and then sub-section (2) inserted by W.B. Act 6 of 1988.] be deemed to be referred to the Tribunal.]
