Report No. 58
Difficulty, if located at one place
6.17. The concept of National Tax Court suffers from another serious infirmity, and that is, that such a Court cannot conveniently function in one place like the Supreme Court in New Delhi. For the convenience of the parties, it would be essential that the Court will have to sit in Division Benches at convenient places all over the country, and that would weaken the argument that the Court sitting in one place might lead to uniformity of decisions. Therefore, in our opinion, it would not be reasonable or feasible to support the idea of a National Tax Court.