Section 8(7) in The West Bengal Taxation Tribunal Act, 1987.
(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.]
