Section 22 in The Bengal Agricultural Income-Tax Act, 1944
22. [ Appellate Tribunal. [Section 22 substituted by W.B. Act 8 of 1990. Prior to this, there was a change in original section by W.B. Act 5 of 1985.]
(1)All appeals under section 36 and all applications for reference under section 63 shall be heard and disposed of by the Appellate Tribunal referred to in clause (2a) of section 2 in accordance with the provisions of this Act and the rules made thereunder].(2)All appeals under section 36, [, all proceedings under section 32 or section 39] [Words and figures inserted by W.B. Act 11 of 1995.] and all applications for reference under section 63, including part heard ones pending before the 'Appellate Tribunal appointed by the State Government under this Act prior to the coming into force of [section 2 of the West Bengal Taxation laws (Second Amendment) Act, 1995,] [Words, figures and brackets substituted by W.B. Act 11 of 1995.] shall, on the commencement of [Section 2 of the West Bengal Taxation Laws Second Amendment) Act, 1995,] [Words, figures and brackets substituted by W.B. Act 11 of 1995.] stand,- transferred to the Appellate Tribunal referred to in clause (2a) of section 2 for hearing and disposal in accordance with the provisions of Ibis Act and the rules made thereunder.(3)Subject to the previous sanction of' the State Government the Appellate Tribunal referred to in clause (2a) of section 2 shall, in so far as it is consistent with the provisions of this Act and the rules made thereunder, [make its regulations, or amend it's regulations made, under sub-section (7) of section 6 of the West Bengal Sales Tax Act, 1994,] [Words, figures and brackets substituted by W.B. Act 11 of 1995.] for regulating its business and providing the rules of business in connection with hearing and disposal of appeals referred to in section 36 and applications for reference referred to in section 63:Provided that the regulations so amended shall be published in the Official Gazette.(4)[] [Sub-section (4) substituted by W.B. Act 11 of 1995.] All regulations. made by the Appellate Tribunal before the date of coming into force of section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, and continuing in force immediately before the said date shall, with effect from the date of coming into force of section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, continue to be in force until they are made or amended by the Appellate Tribunal.(5)[] [substituted by W.B. Act 11 of 1995.] Anything done or any action taken by the Appellate Tribunal on or after the 1st day of May, 1995, but before the publication of the notification bringing into force section 2 of the West Bengal Taxation Laws (Second Amendment) Act, 1995, shall be deemed to have been validly done or taken by it.
