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"In enclosing a list showing the particulars of the case records lying with the Hon'ble High Court, Appellate Side, Mandamus Section I am directed to request you to take necessary steps for transmitting them for adjudication in this Tribunal.
An early action in the matter will be highly appreciated."

7. The records had been transmitted in terms of the letter dated 30-3-99.

8. The question which arises for our consideration is as to whether the decision of the Apex Court in L. Chandra Kumar v. Union of India, applies prespectively. It is not disputed that in L. Chandra Kumar, the Apex Court while upholding the prayer for judicial review of this Court on the ground that the same is a basic structure of the Constitution of India, directed that the applications should be at the first instance decided by the Tribunals set up under Article 323A or Article 323B of the Constitution of India reserving the right of this Court to exercise its power of judicial review. The learned Judges, however, observed (para 94) :

11. The provisions of the West Bengal Taxation Tribunal Act as regards its exclusive jurisdiction to determine all questions arising out of the statutes mentioned therein are neither in doubt nor in dispute, but in view of L. Chandra Kumar (supra), now the High Court will have the power of judicial review as the same is a basic structure of the Constitution of India. In fact, the law has clearly been laid down in paragraph 99 of the said decision which reads thus :

"In view of the reasoning adopted by us, we held that Clause 2(d) of Article 323A and Clause 3(d) of Article 323B, to the extent they exclude the jurisdiction of the High Courts and the Supreme Court under Articles 226/227 and 32 of the Constitution, are unconstitutional. Section 28 of the Act and the "exclusion of jurisdiction" clauses in all other legislations enacted under the aegis of Articles 323A and 323B would, to the same extent, be unconstitutional. The jurisdiction conferred upon the High Courts under Articles 226/227 and upon the Supreme Court under Article 32 of the Constitution is part of the inviolable basic structure of our Constitution. While this jurisdiction cannot be ousted, other Courts and Tribunals may perform a supplemental role in discharging the powers conferred by Articles 226/227 and 32 of the Constitution. The Tribunals created under Article 323A and Article 323B of the Constitution are possessed of the competence to test the Constitutional validity of statutory provisions and rules. All decisions of these Tribunals will, however, be subject to scrutiny before a Division Bench of the High Court within whose jurisdiction the concerned Tribunal falls. The Tribunals will, nevertheless, continue to act like Courts of first instance in respect of the areas of law for which they have been constituted. It will not, therefore, be open for litigants to directly approach the High Courts even in cases where they question the vires of statutory legislations (except where the legislation which creates the particular Tribunal is challenged) by overlooking the jurisdiction of the concerned Tribunal. Section 5(6) of the Act is valid and constitutional and is to be interpreted in the manner we have indicated."