Report No. 58
6.15. On the other hand, there are some considerations which are very much against the practicability and feasibility of this concept. The first consideration which detracts from the merits of the concept is that even if a National Tax Court is established, unless suitable amendments are made in the Constitution, it would be impossible to exclude the applicability of Article 226 and Article 136 of the Constitution to the decisions of such a Court, and we are reluctant to make such a recommendation.