Section 8(4) in The West Bengal Taxation Tribunal Act, 1987.
(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.
