Section 6(1) in The West Bengal Taxation Tribunal Act, 1987.
(1)Save as otherwise expressly provided in this Act, the Tribunal shall [exercise, in respect of a State Act, with effect from the date on which such State Act is specified in the Schedule [(referred to in section 5)] [Words and figure substituted for the words 'exercise, with effect from such date as may be specified by the State Government by notification in this behalf,' by W.B. Act 5 of 1999, w.e.f. 1.5.1999.],] all the jurisdiction, powers and authority exercisable immediately before that day by all Courts including the High Court but excluding the Supreme Court of India for adjudication or trial of disputes or complaints or offences with respect to all matters of levy, assessment, collection and enforcement of any tax under any specified State Act and matters connected therewith or incidental thereto:Provided that where the matter relates to disposal of question of constitutional validity of any provision of any specified State Act, the matter shall be decided by a Bench constituted of at least three Members of which the Chairman shall be one.
