P.C. JOSHI Vs. UNION OF INDIA

JUDGEMENT

(1.) This petition filed by an advocate, who is a senior tax practitioner, seeks a declaration that the National Tax Tribunal Act, 2005 is bad in law and seeks to restrain respondents Nos. 1 to 3 from taking any steps in pursuance thereof. The petition invokes Articles 14, 19(1) (g) and 50 amongst other submissions. Respondents No. 1 to 3 are the Union of India through Secretary (Finance), Ministry of Law and Justice and Ministry of Finance.

(2.) We have heard Mr. Dastur, senior advocate, in support of this petition and Mr. B. A. Desai, Additional Solicitor General for respondents No. 1 to 3.

(3.) This National Tax Tribunal Act, which is to come into force on December 20, 2005, seeks to create a National Tax Tribunal in pursuance of Article 323B of the Constitution of India to deal with the disputes in respect of levy, assessment collection and enforcement of direct taxes as well as to provide for adjudication by that Tribunal of disputes with respect to determination of rates of customs duties and Central excise on goods and matters connected thereunder. Section 15 of this Act provides for an appeal from the decisions of the Income-tax Appellate Tribunal and Customs, Excise and Service Tax Tribunal to the National Tax Tribunal wherever the cases involve substantial questions of law. Presently, these proceedings are filed in the High Court and all matters including the appeals and references concerning direct taxes and indirect taxes pending before the High Courts are to stand transferred to the National Tax Tribunal immediately from a date notified by the Central Government. The writ jurisdiction of the High Courts is not disturbed, but appeals are provided against the decisions of the National Tax Tribunal only to the Supreme Court u/s. 24 of the Act.