The West Bengal Taxation Tribunal Act, 1987

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act VIII of 1987 
THE WEST BENGAL TAXATION TRIBUNAL 
ACT, 1987. 
'Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 8th July, 1987.] 
[8th July, 1987.] 
An Act to provide for the setting up of a Taxation Tribunal and for the 
adjudication or trial by such Tribunal of any disputes, complaints or 
offences-  with respect to the matters relating to levy, assessment, 
collection and enforcement of any tax under any specified State Act 
in pursuance of article 3238 of the Constitution of India and for 
matters connected therewith or incidental thereto. 
WHEREAS it is expedient to provide for the setting. up of a Taxation 
Tribunal and for the adjudication or trial by such Tribunal of any disputes, 
complaints or offences with respect to levy, assessment, collection and 
enforcement of any tax under any specified State Act and for matters 
connected therewith or incidental thereto; 
It is hereby enacted in the Thirty-eighth Year of the Republic of 
India, by the Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Taxation Tribunal 
Act. 1987. 
(2) It extends to the whole of West Bengal. 
(3) It shall come into force on such date as the State Government 
may, by notification in the Official Gazette, appoint and different dates 
may be appointed for different provisions of this Act. 
Short title, 
extent and 
commence-
mein. 
2. In this Act, unless there is anything repugnant in the subject 	 Definitions. 
or context, 
(a) "Bench" means a bench of the Tribunal; 
(h) "Chairman" means the Chairman of the Tribunal; 
(c) "Chief Justice" means the Chief Justice of the High Court 
at Calcutta; 
(d) "Governor" means the Governor of the State of West 
Bengal; 
133 
The West Bengal Taxation Tribunal 
Act, 1987. 
[West Ben. Act 
(Section 3.) 
(e) "High Court" means the High Court at Calcutta; 
(f) "Judicial Member" means a Member of the Tribunal 
appointed as such under clause (a) of sub-section (2) of 
section 3; 
(g) "Member" means a Member of the Tribunal and includes 
the Chairman; 
(h) "notification" means a notification published in the Official 
Gazette; 
(i) "prescribed" means prescribed by rules made under this Act; 
(j) "rules" means rules made under this Act; 
(1<) "specified State Act" means a State Act specified in the 
Schedule to this Act; 
(I) "State" means the State of West Bengal; 
(m) "Technical Member" means a Member of the Tribunal who 
is not a Judicial Member; 
(n) "Tribunal" means the West Bengal Taxation Tribunal 
constituted under section 3. 
Establishment 
of Tribunal 
Composition 
and functions 
thereof. 
3. (1) The State Government may, by notification, establish a 
Tribunal to be called the West Bengal Taxation Tribunal which shall 
consist of a Chairman and not less than one Judicial Member and one 
Technical Member. 
(2) (a) The Chairman and the Judicial Members shall be appointed 
by the Governor in consultation with the Chief Justice: 
Provided that, in the event of the occurrence of any vacancy in the 
office of the Chairman by reason of his death, resignation or otherwise, 
or when the Chairman is unable to discharge his functions owing to 
absence, illness or any other cause, the State Government may authorise 
any other Judicial Member to discharge the functions of the Chairman 
until the Chairman resumes his office or a Chairman appointed in 
accordance with the provisions of this Act enters upon his office. 
(b) A Technical Member shall be appointed by the Governor on the 
recommendation of the Selection Committee of three members constituted 
by the Governor, of which the Chairman shall be a sitting senior Judge 
of the High Court nominated as such by the Chief Justice and two other 
Members nominated by the State Government. 
(3) No person shall be qualified for appointment— 
(a) as Chairman unless he has been a Judge of the High Court 
or has held, for a period of not less than one year, the office 
as a Judicial Member; 
(b) as a Judicial Member unless he has been, or is qualified to 
be, a Judge of a High Court; 
134 
The West Bengal Taxation Tribunal 
Act, 1987. 
VIII of 1987.] 
(Section 3.) 
(c) as a Technical Member unless he is or has been an officer 
of the State Government or the Central Government, not 
below the rank of a Secretary to that Government, in the 
Secretariat or elsewhere, and has dealt with revenue or 
taxation matters during his service in the Government in 
the capacity of a Deputy Secretary and above to the State 
Government or the Central Government for a period of not 
less than three years in the aggregate. 
(4) The Chairman or a Judicial Member who has been a Judge of 
the High Court shall hold office for a term of five years from the date on 
which he enters upon his office or until he attains the age of 68 years 
whichever is earlier. 
45 of 1860. 
(5) A Judicial Member who is qualified to he a Judge of the High 
Court and a Technical Member shall hold office for a term of five years 
from the date on which they enter upon their offices or until they attain 
the age of 62 years whichever is later. 
(6) The Chairman or any other Member shall not be removed by the 
Governor from his office except on the ground of proved misbehaviour 
or incapacity, after an inquiry made by the Chief Justice or by a sitting 
Judge of the High Court as may be nominated by the Chief Justice in 
which such Chairman or other Member had been informed of the charges 
against him and given a reasonable opportunity of being heard in respect 
of the charges: 
Provided that for the aforesaid inquiry the State Government may, 
by rules, regulate the procedure for the investigation of misbehaviour or 
incapacity of the Chairman or any other Member. 
(7) The Chairman or any other Member shall be ineligible— 
(a) for further employment under the State Government, or 
under any local authority or under any corporation owned 
or controlled by the State Government; and 
(b) to appear, act or plead before the Tribunal: 
Provided that a Judicial Member shall be eligible to be appointed as 
Chairman in accordance with the provisions of this Act. 
(8) The Chairman and all other Members shall be deemed to be 
public servants within the meaning of section 21 of the Indian Penal 
Code. 
(9) The salaries and allowances payable to, and other terms and 
conditions of service of, the Chairman and other Members shall be such 
as may he prescribed. 
135 
The West Bengal Taxation Tribunal 
Act, 1987. 
[West Ben. Act 
POW Cr of the 
Tribunal to 
maize 
nsgulai Tons_ 
The State 
Acts to 
which this 
Act shall 
aphis. 
JUrisdiet ion, 
powers and 
authority of 
The Tribunal. 
(Sections 4-6.) 
(10) The State Government shall in consultation with the Chairman 
determine the nature and categories of the officers and other employees 
required to assist the Tribunal in the discharge of its functions, and provide 
the Tribunal with such officers and other employees. The salaries and 
allowances and conditions of service of the officers and other employees 
shall be such as may be prescribed. 
( I ) The Chairman shall exercise financial and administrative powers 
for the functioning of the Tribunal or may delegate the same in accordance 
with rules made under this Act. 
(12) The Tribunal shall exercise jurisdiction, powers and authority 
and perform the functions conferred on it by or under this Act by 
Benches of two or more Members, as may be determined by the 
Chairman, consisting of at least one Judicial Member and one Technical 
Member. 
4. Subject to the previous sanction of the State Government, the 
Tribunal shall, for the purpose of regulating its procedure (including the 
place or places at which the Tribunal or the Benches shall sit) and framing 
the rules of business, make regulations consistent with the provisions of 
this Act and the rules made thereunder: 
Provided that the regulations so made shall be published in the Official 
Gazette. 
5. The Tribunal, save as expressly provided under any specified 
State Act and subject to the other provisions of this Act, shall, with 
effect from such date as may he appointed by the State Government by 
notification in this behalf, exercise jurisdiction, powers and authority in 
relation to all matters of adjudication or trial of any disputes, complaints 
or offences with respect to levy, assessment, collection and enforcement 
of any tax under any specified State Act and of matters connected 
therewith or incidental thereto: and no Court except the Supreme Court 
of India shall, with effect from such date, exercise any jurisdiction, powers 
or authority in the matter of adjudication or trial of any disputes, 
complaints or offences with respect to the aforesaid matters. 
6. (I) Save as otherwise expressly provided in this Act, the Tribunal 
shall exercise, with effect from such date as may be specified by the State 
Government by notification in this behalf, 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: 
136 
The West Bengal Taxation Tribunal 
Act, 1987. 
VIII of 1987.j 
(Sections 7, 8.) 
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. 
(2) Notwithstanding anything contained elsewhere in this Act, all 
proceedings triable by any Court or Courts in accordance with the 
2 of 1974. 	 provisions of the Code of Criminal Procedure, 1973, shall continue to be 
tried by such Court. and the Tribunal shall have no jurisdiction to try 
such proceedings. 
Expkinurion.—For the purpose of this sub-section, proceedings shall 
include proceedings under Chapter XXIX and Chapter XXX of the Code 
of Criminal Procedure, 1973. • 
7. If— 	 Reference 
(a) on application by any aggrieved person or any authority, jurisdiction.  
made in accordance with the provisions of any specified 
State Act against an order passed by any other authority, 
the appropriate authority refers to the Tribunal any question 
of law arising out of such order, or 
(b) the application for reference referred to in clause (a) is 
refused by the appropriate authority under the said specified 
State Act, and on application to the Tribunal, the case is 
referred to it in pursuance of its direction, 
the Tribunal may call for further information and direct the appropriate 
authority to make such addition or alteration to the statement made by 
the said appropriate authority so as to make it sufficient to enable the 
Tribunal to determine the question raised in the case referred to, and 
thereafter the Tribunal shall hear such case, decide the question of law 
raised thereby as expeditiously as possible and deliver its judgment thereon 
containing the reasons on which such decision is founded. 
8. (1) Subject to the other provisions of this Act, a person aggrieved 
by any order passed or action taken pertaining to any matter within the 
jurisdiction of the Tribunal may make an application to it for the redressal 
of his grievance on any of the grounds referred to in sub-section (3). 
Explanation.—For the purposes of this sub-section, "order" means 
an order made by any authority under any specified State Act and "action" 
means an action taken by any authority under any of the specified State 
Acts or by the State Government in the matter of, and in relation to, levy, 
assessment, collection and enforcement of any tax. 
(2) Every application under sub-section ( I) shall he made within 
sixty days from the date of such order passed or action taken, as the case 
may be, or within such further time as may be allowed by the Tribunal 
for cause shown to its satisfaction, and shall be made in such form and 
accompanied by such documents or other evidence and by such fee as 
may be prescribed: 
Extra-
ordinary 
jurisdiction. 
137 
The best Bengal Taxation Tribunal 
Act, 1987. 
[West Ben. Act 
(Section 8.) 
Provided that an application may be entertained within sixty days 
from the commencement of clause (a) of section 7 where the applicant 
proves to the satisfaction of the Tribunal that the order or action by which 
he is aggrieved was passed or taken, as the case may be, within sixty 
days prior to the commencement of the aforesaid clause (a) of the said 
section and that he has not moved the High Court against such order or 
action passed or taken under the specified State Act. 
(3) Save as provided expressly in this Act, the Tribunal shall not 
ordinarily admit an application referred to in sub-section (1) unless it is 
satisfied that— 
(a) the applicant has availed of all remedial measures available 
to him under the relevant specified State Act; or 
(b) the remedial measures available under the provisions of the 
relevant specified State Act are not adequate and shall cause 
undue hardship to the applicant; or 
(c) the application referred to in sub-section (1) involves a 
substantial question of law relating to the interpretation of 
the Constitution of India or the specified State Act or rules 
framed thereunder or ofjurisdiction of any of the authorities 
under the said specified State Act. 
(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. 
(5) Where an application under sub-section (I) has been admitted 
by, or a case has been transferred to, the Tribunal, it shall decide the 
subject-matter of the application or the case, as the case may be, as 
expeditiously as possible, and ordinarily within six months from the 
date of such admission or from the receipt of records from the High 
Court in respect of cases transferred to the Tribunal. 
(6) While deciding the subject-matter or case under sub-section (5) 
the Tribunal shall issue such direction or pass such order as it may deem 
fit. 
(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; 
138 
The West Bengal Taxation Tribunal 
Act, 1987. 
VIII of 1987.] 
(Sections 9-12.) 
(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 dispense with the requirement of 
clause (b) 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. 
9. The decision of a Bench shall be by a majority, and if the Members 
are equally divided then the application shall be referred for decision to 
a Bench of three Members. 
10. The Tribunal shall have the power to, award costs in any matter 
decided by it and the amount of such costs awarded against an authority 
under the relevant specified State Act shall be payable by the appropriate 
authority under the said Act, or in case the amount of such costs awarded 
against any other person shall be paid by him to the Tribunal in such 
manner as may be prescribed. 
Decision to 
be by 
majority. 
Power to 
award costs. 
11. All proceedings before the Tribunal shall be deemed to be judicial Proceedings o be proceedings within the meaning of section 193. 219 and 228, of the t 
to be jdudicia
eemedt 
	
45 of 1860. 	 Indian Penal Code. 	 proceedings. 
12. The Tribunal shall have, and exercise, the same jurisdiction, Power to unish for powers and authority in respect Of contempt of itself as a High Court has p 
contempt of 
	
71 of 1971. 	 and may exercise and, for this purpose, the provisions of the Contempt the Tribunal. 
of Courts Act, 1971, shall have effect subject to the modifications that— 
(a) the reference therein to a High Court shall be construed as 
including a reference to the Tribunal; 
(b) the reference therein to the Advocate-General in section 15 
of the said Act shall be construed as a reference to the 
Advocate-General of the State: 
Provided that such jurisdiction, powers and authority shall be 
exercised by a Bench of which the Chairman is a Member. 
139 
The West Bengal Taxation Tribunal 
Act, 1987. 
[West Ben. Act 
Power of tile 
Tribunal to 
take 
evidence en 
nal It etc. 
ExcILIS1011 at 
jurisdiction 
of Courts .  
Transfer of 
pending_ 
cases from 
the High 
Court. 
(Sections 13-15.) 
13. The Tribunal shall, for the purposes of this Act, have the same 
powers as are vested in a Court under the Code of Civil Procedure, 1908, 
when trying a suit, in respect of the following matters, namely:—
(a) summoning and enforcing the attendance of any person and 
examining him on oath or affirmation; 
(h) requiring the discovery, inspection and production of books 
of account and other document; and 
(c) examining witness or issuing commissions for the 
examination of witness. 
14. On and from the date from which jurisdiction, powers and 
authority becomes exercisable under this Act by the Tribunal, the High 
Court or any Civil Court except the Supreme Court of India shall not be 
entitled to entertain any proceeding or to exercise any jurisdiction or 
shall not have any jurisdiction, powers and authority in relation to the 
adjudication or trial of disputes, complaints or offences with respect to 
levy, collection, assessment and enforcement of any tax under any 
specified State Act and any matter connected therewith or incidental 
thereto. 
15. (I) All matters and proceedings including appeals relating to 
the levy, assessment, collection and enforcement of tax and matters 
connected therewith or incidental thereto, pending before the High Court 
on the date of coming into force of sub-section (1) of section 6, shall 
stand transfetTed to the Tribunal for disposal in accordance with the 
provisions of this Act: 
Provided that, if any matter or any proceeding has been heard in part 
or heard but judgment is not delivered on or before the aforesaid date, 
nothing in this section shall apply to such matter or proceeding. 
Explanation.—No application or proceeding shall be deemed to 
have been heard in part only by reason of any interim order having been 
passed therein. 
(2) Where any matter or proceeding including appeal stands 
transferred from the High Court to the Tribunal under sub-
section ( I ),-- 
(a) the High Court shall, as soon as may be after such transfer, 
forward the records of such case or other proceeding arising 
on the basis of application to the Tribunal; and 
(h) the Tribunal. on receipt of such records, proceed to deal 
with such case or application, so far as may be, as in the 
same manner as provided in section 7 or section 8, as the 
case may be, from the stage which was reached before such 
transfer or from any earlier stage or de 110V0 as the Tribunal 
may deem fit: 
5 of 1908. 
140 
The West Bengal Taxation Tribunal 
Act, 1987. 
VIII of 1987.] 
(Sections 16-18.) 
Provided that interlocutory order granted on an 
application by the High Court till the disposal of any rule 
shall continue for a period not exceeding twelve weeks from 
the commencement of sub-section (I) of section 6 unless 
the Tribunal by an order varies or modifies the same earlier 
or extends the same; 
(c) An appeal transferred from the High Court to the Tribunal 
shall be decided by a Bench constituted of three Members 
of which at least two shall be Judicial Members. 
16. The Tribunal may, upon on application made within sixty days 
from the date of order or on its own motion at any time within four years 
from the date of the order, review an order passed by it under this Act 
with a view to rectifying any mistake apparent from the record and amend 
its earlier order. 
Review, 
17. (1) A person making an application to the Tribunal may either Appearance 
bfore  
appear in person or take the assistance of a legal practitioner of his Tribunal in 
choice to plead his case before the 'Tribunal. 	 any 
proceeding, 
(2) The State Government may appoint one or more persons 
(whether legal practitioners or not) as its representative to act or plead 
before the Tribunal. 
(3) The State Government may appoint and authorise, in addition 
to the appropriate authority under the specified State Act, an officer to 
receive processes against the State Government or an officer of such 
Government issued by the Tribunal. 
18. (1) The State Government may, by notification, make rules for Pow
e  
er to 
mak rules. 
carrying out the purposes of this Act. 
(2) In particular and without prejudice to the generality of the 
foregoing power, such rules may provide for— 
(a) conditions and limitations subject to which the two members 
shall be nominated by the Governor for the Selection 
Committee as referred to in clause (b) of sub-section (2) of 
section 3; 
(b) the procedure of investigation referred to in the proviso 
to sub-section (6) of section 3; 
(c) salaries and allowances payable to, and other terms and 
conditions of service of, the Chairman and other Members, 
as referred to in sub-section (9), determination of the nature 
and categories of officers and other employees, salaries and 
14l 
The West Bengal Taxation Tribunal 
Act, 1987. 
[West Ben. Act VIII of 1987.] 
(Section 19 and Schedule.) 
allowances payable to them and condition of their service 
as referred to in sub-section (10), and the financial and 
administrative powers of, and delegation of such powers 
by. the Chairman as referred to in sub-section (11), of 
section 3; 
(d) procedures and manners for stating the case to the Tribunal 
under section 7; 
(e) the form, documents and evidence, and fees, as referred to 
in sub-section (2) of section 8; 
(0 manners of payment of cost awarded by the Tribunal as 
referred to in section 10. 
(3) All rules made under this Act shall be laid, as soon as may be 
after they are made, before the State Legislature. 
Power of 	 19. (I) If any difficulty arises in giving effect to any of the provisions Slate 	 of this Act, the State Government may, by order published in the Official Government 
remove 	 Gazette, make such provisions, or take such measures, not inconsistent 
with the provisions of this Act, as appears to it to be necessary or expedient 
for the purposes of removing the difficulty: 
Provided that no such order shall be made after the expiry of a period 
of three years from the date of commencement of this Act. 
(2) Any order made by the State Government under sub-section (1) 
shall be laid, as soon as may be after such order is made, before the State 
Legislature. 
SCHEDULE 
[See section 2(k).] 
Year Number Short title of the specified State Act. 
1941 VI The Bengal Finance (Sales Tax) Act, 1941. 
1941 XI The Bengal Raw Jute Taxation Act, 1941. 
1954 IV The West Bengal Sales Tax Act, 1954. 
1974 XI The West Bengal Motor Spirit Sales Tax Act, 1974. 
1979 VI The West Bengal State Tax on Professions, Trades, 
Callings and Employments Act, 1979. 
142 

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