The Constitution (42nd Amendment) Act also added Article 323B which provides for setting up Tribunals other than Administrative Tribunals. It relates to the setting up of Tribunals connected to any matters such as
(i) levy, assessment, collection and enforcement of any tax;
(ii) foreign exchange, import and export across customs frontiers;
(iii) industrial and labour disputes;
(iv) land reforms by way of acquisition by the state of any estate as defined in Article 31A or of any rights therein or the extinguishments or modification of any such rights or by way of ceiling on agricultural land or in any other way;
(v) ceiling on urban property;
(vi) elections to either houses of Parliament or either House of the Legislature of a State, but excluding the matter referred to in Articles 329 and 329A;
(vii) production, procurement, supply and distribution of foodstuffs (including edible oilseeds and oils) and such other goods as the President may, by public notification, declare to be essential goods for the purpose of this Article and control of prices of such goods; and
(viii) offences against law with respect to any of the matters specified in (i) to (vii) and fees in respect of any of those matters.
So long as no law is made, and the Tribunal is not set up under Article 323B (3) (d), the existing jurisdiction of the civil court or of the High Courts under Article 226 remains. Once the Tribunal is set up, the matters for which it is set up can be tried by it to the exclusion of other courts.
The appropriate Legislature is empowered to establish a hierarchy of Tribunals in respect of the matters mentioned in (i) to (viii) above. However Parliament has enacted the law in respect of only one subject, customs and excise, and has enacted the Customs and Excise Revenue Appellate Tribunal Act 1986 which provides for settling disputes and adjudicating about valuation, classification and rates of duty under the Customs Act 1962 and Central Excise and Salt Act 1944 to the exclusion of High Courts. As the Act of 1986 has not been brought into force, the tribunal has not been constituted.
The appeal from the decision of the Tribunal will lie only to the Supreme Court.
(i) levy, assessment, collection and enforcement of any tax;
(ii) foreign exchange, import and export across customs frontiers;
(iii) industrial and labour disputes;
(iv) land reforms by way of acquisition by the state of any estate as defined in Article 31A or of any rights therein or the extinguishments or modification of any such rights or by way of ceiling on agricultural land or in any other way;
(v) ceiling on urban property;
(vi) elections to either houses of Parliament or either House of the Legislature of a State, but excluding the matter referred to in Articles 329 and 329A;
(vii) production, procurement, supply and distribution of foodstuffs (including edible oilseeds and oils) and such other goods as the President may, by public notification, declare to be essential goods for the purpose of this Article and control of prices of such goods; and
(viii) offences against law with respect to any of the matters specified in (i) to (vii) and fees in respect of any of those matters.
So long as no law is made, and the Tribunal is not set up under Article 323B (3) (d), the existing jurisdiction of the civil court or of the High Courts under Article 226 remains. Once the Tribunal is set up, the matters for which it is set up can be tried by it to the exclusion of other courts.
The appropriate Legislature is empowered to establish a hierarchy of Tribunals in respect of the matters mentioned in (i) to (viii) above. However Parliament has enacted the law in respect of only one subject, customs and excise, and has enacted the Customs and Excise Revenue Appellate Tribunal Act 1986 which provides for settling disputes and adjudicating about valuation, classification and rates of duty under the Customs Act 1962 and Central Excise and Salt Act 1944 to the exclusion of High Courts. As the Act of 1986 has not been brought into force, the tribunal has not been constituted.
The appeal from the decision of the Tribunal will lie only to the Supreme Court.
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