Login : Advocate | Client
Home Post Your Case My Account Law College Law Library

Report No. 272

D. 115th Report of Law Commission of India, 1986

4.8 The Commission examined the vertical hierarchy of Tribunals and Courts involved in tax litigation and recommended for the setting-up of a Central Tax Court to eliminate the jurisdiction of High Courts in Tax matters. The feasibility of setting up of a central Tax court for Direct and Indirect Taxes, was expressed in the following words:

'1.5 Administration of justice primarily aims at providing mechanism for resolution of disputes arising in the society. Different form have been set-up to different types of disputes e.g. civil courts, criminal courts, labour courts, tax tribunals etc. Specific forum especially devised to deal with specific disputes caters to the needs of persons who seek resolution of these specified types of disputes.

2.36 On the setting up of the Central Tax Court, all present references pending in any High Court shall stand transferred to the Central Tax Court.

2.39 Setting up of a Central Tax Court will make a deep dent on the arrears in the High Court and other pending proceedings will get accelerated treatment.'

Assessment of Statutory Frameworks of Tribunals in India Back

Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
powered and driven by neosys