KANORIA JUTE AND INDUSTRIES LTD Vs. CERTIFICATE OFFICER

JUDGEMENT

(1.) In respect of the subject matter of this writ petition the petitioner had earlier filed an application in this Court and on 16-12-1996 I had admitted the writ petition with regard to the recovery under Central Sales Tax Act, 1946, I had dismissed the same in so far as it related to the recovery under the Bengal Finance (Sales Tax) Act, 1941 since the Taxation Tribunal constituted under the West Bengal Taxation Tribunal Act, 1987 had the exclusive jurisdiction in the matter and I had made an observation, while dismissing the writ application to the extent that the jurisdiction of this Court because of the aforesaid enactment had been excluded. The petitioner was accordingly also given liberty to approach the Tribunal for appropriate relief in respect of the dispute relating to the relevant certified case arising out of Bengal Finance (Sales Tax) Act, 1941.

(2.) This petition has now been filed under Article 226 of the Constitution of India by the petitioner after the Taxation Tribunal has dismissed the petitioner's application which was moved before the Tribunal pursuant to the aforesaid direction contained in my order dated 16-12-1996. It is contended by the petitioner that the present writ application under Article 226 of the Constitution of India against the decision of the Tribunal has been moved because of the direction contained in the judgment of the Supreme Court pronounced on 18-3-1997 in Civil Appeal No. 481 of 1989 in the case of Chandra Kumar v. Union of India and Anr. and a batch of case.

(3.) I have been taken through the relevant part of the aforesaid judgment by Mr. Pal, learned Advocate appearing for the petitioner where it has been observed by their Lordships that the relevant section/clause of an enactment which intends to exclude the jurisdiction of this Court under Article 226/227 of the Constitution of India, is unconstitutional. Even while Their Lordships have maintained that it shall be open for a litigant to first approach the Tribunal as a Court of first instance, the decision of the Tribunal however shall remain subject to scrutiny by a Division Bench of the High Court within whose writ jurisdiction the concerned Tribunal falls. Under the Rules of this Court this writ application has been filed before a single Bench of this Court but because of the aforesaid judgment of the Supreme Court, this matter has to be heard by a Division Bench.