Section 8(1) in The West Bengal Taxation Tribunal Act, 1987.
(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.
