Section 8 in The West Bengal Taxation Tribunal Act, 1987.
8. Extraordinary jurisdiction.
(1)Subject to the other provisions of this Act, a person aggrieved by any order passed or action taken pertaining to any matter within the jurisdiction of the Tribunal may make an application to it for the redressal of his grievance on any of the grounds referred to in sub-section (3).Explanation. - For the purposes of this sub-section, "order" means an order made by any authority under any specified State Act and "action" means an action taken by any authority under any of the specified State Acts or by the State Government in the matter of, and in relation to, levy, assessment, collection and enforcement of any tax.(2)Every application under sub-section (1) shall be made within sixty days from the date of such order passed or action taken, as the case may be, or within such further time as may be allowed by the Tribunal for cause shown to its satisfaction, and shall be made in such form and accompanied by such documents or other evidence and by such fee as may be prescribed:Provided that an application may be entertained within sixty days from the commencement of clause (a) of section 7 where the applicant proves to the satisfaction of the Tribunal that the order or action by which he is aggrieved was passed or taken, as the case may be, within sixty days prior to the commencement of the aforesaid clause (a) of the said section and that he has not moved the High Court against such order or action passed or taken under the specified State Act.(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.(4)The Tribunal may, if satisfied after such enquiry as it may deem fit that the requirements under this Act and the rules made thereunder are complied with in relation to the application referred to in sub-section (1), admit such application; but where the Tribunal is not so satisfied, it may reject the application summarily giving short reasons therefor.(5)Where an application under sub-section (1) has been admitted by, or a case has been transferred to, the Tribunal, it shall decide the subject-matter of the application or the case, as the case may be, as expeditiously as possible, and ordinarily within six months from the date of such admission or from the receipt of records from the High Court in respect of cases transferred to the Tribunal.(6)While deciding the subject-matter or case under sub-section (5) the Tribunal shall issue such direction or pass such order as it may deem fit.(7)Notwithstanding anything contained in any other provision of this Act or in any other law for the time being in force, no interim order (whether by way of injunction or stay or in any other manner) shall be made on, or in any proceeding relating to an application made under sub-section (1) unless -(a)copies of such application and of all documents in support of the plea for such interim order are duly furnished seven days in advance to the party against whom such application is made or proposed to be made;(b)such amount of tax, if any, involved in the matter or such amount of security as may be deemed adequate by the Tribunal to safeguard the interest of State revenue, is paid or furnished by the applicant; and(c)opportunity of being heard is given to the party against whom such application is made:Provided that the Tribunal may [relax or dispense with the requirements of clause (a), clause (b) or clause (c) on such terms and conditions as the Tribunal may consider fit and proper] [Words, letters and brackets substituted for the words, letter and brackets 'dispense with the requirement of clause (b)' by W.B. Act 1 of 1994, w.e.f. 7.9.1993.] and pass an interim order, as an exceptional measure if it is satisfied for reasons to be recorded in writing that it is necessary so to do for preventing any loss being caused to the applicant which may dislocate, disrupt or lead to closure of his business, or which cannot be adequately compensated in money, but if the application referred to in sub-section (1) is not disposed of within a period of six months from the date when the order was made, the interim order shall, if it is not vacated earlier, stand vacated :[Provided further that where the party against whom an application is made under sub-section (1) comes to know that the applicant has prayed for and interim order in such application, such party shall be entitled to appear at the hearing thereof and shall have opportunity of being heard.] [Proviso inserted by W.B. Act 1 of 1994, w.e.f. 7.9.1993.](8)[ Where an interim order is passed under the first proviso to sub-section (7), the applicant shall serve forthwith, if he has not served earlier, copies of the application made under sub-section (1) and of all documents in support of the plea for such interim order and a copy of the interim order obtained, if any, upon, or intimate such interim order to, all the parties against whom such interim order has been obtained.] [Sub-sections (8) and (9) inserted by W.B. Act 1 of 1994, w.e.f. 7.9.1993.](9)[ Every application for vacating or modifying any interim order passed under sub-section (7) shall, unless the Tribunal directs otherwise, be made only after prior notice to the person who made the application under sub-section (1) and the other parties to such application.] [Sub-sections (8) and (9) inserted by W.B. Act 1 of 1994, w.e.f. 7.9.1993.]
