Report No. 272
H. Choksi Committee - 1977
3.31 A Committee was set up to examine and suggest legal and administrative measures, for the purpose of simplification and rationalisation of Direct Tax Laws. The Committee recommended the establishment of a "Central Tax Court" with an all-India jurisdiction, under a separate Statute. The recommendations of the Committee necessitated the amendment of the Constitution. The Committee suggested the desirability of constituting "Special Tax Benches" consisting of judges having special knowledge of the subject in such cases, in High Courts, to deal with the large number of pending tax cases, by having, continuous sitting throughout the year.