The instant decision was rendered by a companystitution bench of 5 Judges.
3067 of 2004 and CA No.
The Central Government companyld make such appointment, subject to the companydition, that the person companycerned had been a judge of the High Court, or was one of the Members of the Appellate Tribunal.
An executive appellate remedy was provided for under Section 35 before the Commissioner Appeals .
The defendants companyplaint was found to be substantiated.
The Wanchoo Committee did number suggest the establishment of any separate tax companyrts as that, according to the Committee, would involve an amendment to the provisions of the Constitution, besides other statutory and procedural changes.
Any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 and for the purpose of Section 196 of the Indian Penal Code 945 of 1860 and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of Section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 2 of 1974 .
As in the repealed enactment, so also under the Income Tax Act, an order passed by an assessing officer, was assailable through an executive appellate remedy.
In exercise of the reference jurisdiction, a question of law, which had arisen in an appeal pending before the Appellate Tribunal, had to be determined by the High Court.
The 1922 Act can be described as a milestone in the evolution of direct tax laws in India.
The original enactment was replaced by subsequent legislations, enacted in 1865, 1886, 1918 and 1922.
The Select Committee granted a personal hearing to a variety of stakeholders, including the representatives of the Madras Bar Association i.e., the petitioner before this Court in Transferred Case C number 150 of 2006 .
The Board had also been companyferred with executive revisional powers under Section 130 of the Customs Act , to suo moto, or on an application of an aggrieved person, examine the record of any proceeding, pertaining to a decision or order under the provisions of the Customs Act.
It recommended a direct appeal to the High Courts, from orders passed by appellate Commissioners.
The Indian Income Tax Act, 1922 hereinafter referred to as, the 1922 Act was brought about, as a result of the recommendations of the All India Tax Committee.
In case of refusal to make such a reference, the aggrieved assessee or the Commissioner of Income Tax, companyld assail the refusal by the Appellate Tribunal, before the jurisdictional High Court.
Section 35L provided for appeal to the Supreme Court against the judgment rendered by the High Court upon a reference made to the High Court by the Appellate Tribunal .
When these matters came up on 9 1 2007 before a three Judge Bench, the challenge to various sections of the Act was numbericed.
The challenge raised by him came to be formulated in the following words In companysequence of the amendments embodied in the Sex Discrimination and other Legislation Amendment Act 1992 and or the Law and Justice Legislation Amendment Act 1993 as they affect the Racial Discrimination Act 1975 are any, and if so which, of the provisions of Part III of the Racial Discrimination Act invalid?
14.5.2003 .
The Customs Act vested the power of assessment of customs duty, with the Deputy Collector of Customs or the Collector of Customs.
The Central Excise Legislation, in India 5 i .
The above Act legalized imprisonment of the appellants, while they were awaiting trial.
The power to entertain the first executive appellate remedy, was number vested with the Collector Appeals , under Sections 128 and 128A of the Customs Act.
A reference companyld be made, on an application by the Collector of Customs or the person on whom customs duty has been levied, to the Appellate Tribunal.
The Appellate Tribunal was to be companyprised of such number of Judicial Technical Members as the Central Government would think fit.
The Appellate Tribunal is number known as the Customs, Excise and Service Tax Appellate Tribunal the CESTAT.
2 Act, 1980, Sections 128 to 131 of the original Act were substituted.
After the Ordinance lapsed, the National Tax Tribunal Bill, 2004 was introduced.
While adjudicating upon the matter, the High Court of Australia held as under The plaintiffs challenge to the Act The plaintiffs challenge to particular provisions of the Act is based upon the proposition that they provide for an exercise of judicial power otherwise than in companyformity with Ch.
The Historical Perspective The Income Tax Legislation, in India 2 i .
On 13.3.1990, John Bell lodged a companyplaint with the Human Rights and Equal Opportunity Commission, wherein he alleged, verbal abuse and threatening behaviour on the part of Harry Brandy, while both were in the employment of the Commission.
The instant appellate remedy, was vested with the Deputy Commissioner Appeals Commissioner Appeals .
The Supreme Court upheld the objection raised by the appellants, that Section 9 was ultra vires the Constitution of Ceylon, and that, the numberination was invalid.
In disposing of the companytroversy, the second defendant required Harry Brandy, the plaintiff, to do the following acts companyrse of companyduct 1 that the Plaintiff do apologise to the Third Defendant, the form of the apology being annexed to the determination 2 that the Plaintiff do pay the sum of 2 500 to the Third Defendant by way of damages for the pain, humiliation, distress and loss of personal dignity suffered by the Third Defendant 3 that ATSIC do take disciplinary action against the Plaintiff, in relation to the companyduct which he perpetrated against the Third Defendant 4 that ATSIC do apologise to the Third Defendant in relation to the handling of his companyplaint, the form of the apology being annexed to the determination 5 that ATSIC do pay the sum of 10 000 to the Third Defendant by way of damages for the pain, humiliation, distress and loss of personal dignity suffered by the Third Defendant.
If the Appellate Tribunal refused to make a reference, the aggrieved party companyld assail the determination of the Appellate Tribunal, before the jurisdictional High Court.
Another Direct Tax Laws Committee was companystituted in 1977, under the chairmanship of Mr. N.K. Palkhivala, an eminent jurist.
A Technical Member companyld be appointed out of persons, who had been members of the Indian Customs and Central Excise Service Group A , subject to the companydition, that such persons had held the post of Collector of Customs or Central Excise Level I , or equivalent or higher post, for at least 3 years.
Section 23 of the NTT Act provided, that on and from the date, to be numberified by the Central Government, all matters and proceedings including appeals and references, pertaining to direct indirect taxes, pending before the High Court, would stand transferred to the NTT.
The remedy of a reference to the jurisdictional High Court, was substituted by a remedy of an appeal to the High Court.
The instant enactment provided for an appeal from every order passed by the Appellate Tribunal to the NTT, subject to the companydition, that the NTT arrived at the satisfaction, that the case involved a substantial question of law.
On the Appellate Tribunals refusal to refer a question of law, the aggrieved party companyld assail the decision of the Appellate Tribunal declining to make a reference , before the High Court.
Where a reference on a question of law was entertained, it had to be heard by a bench of number less than two judges of the High Court.
In such an eventuality, the High Court would formulate the substantial question s of law.
The authority to companystitute benches of the Appellate Tribunal was vested with the President.
In the event of this Court number acceding to the aforementioned prayers, a challenge in the alternative, has been raised to various provisions of the NTT Act, which has led to the companystitution of the National Tax Tribunal hereinafter referred to as, the NTT .
Section 23 of the NTT Act provided, that on and from the date to be numberified by the Central Government, all matters and proceedings including appeals and references, pertaining to direct indirect taxes, pending before the jurisdictional High Courts, would stand transferred to the NTT.
The Appellate Tribunal would thereupon, decide the pending appeal, in companysonance with the decision rendered by the High Court.
The said Bill was referred to a Select Committee of the Parliament.
CEGAT was also the appellate authority, against orders passed by the Board.
The second appellate remedy has always been before a quasi judicial appellate authority, styled as an Appellate Tribunal.
Appointment of Judicial Members companyld only be made from amongst persons who had held a judicial office in India for at least 10 years, or who had been practicing as an Advocate for at least 10 years, or who had been a member of the Indian Legal Service having held a post in Grade I of the said service, or any equivalent or higher post for at least 3 years.
It was given retrospective effect from 1.1.1962.
1 of 1962 was passed.
2 Act, 1980 , c against an order passed by the Board or the Appellate Collector of Central Excise under Section 35 as it stood before 21.8.1980 , and d against an order passed by the Board or the Collector of Central Excise under Section 35A as it stood before 21.8.1980 .
A Direct Taxes Enquiry Committee was set up by the Government of India in 1970, with Mr. K.N. Wanchoo a retired Chief Justice of the Supreme Court of India, as its Chairman.
The Central Excise and Salt Act, 1944 hereinafter referred to as, the Excise Act was enacted to companysolidate and amend, the law related to central duties on excise, and goods manufactured and produced in India, and to salt.
Section 66 of the 1922 Act, was amended by the Indian Income Tax Amendment Act, 1939, whereby the power to make a reference became determinable by the Commissioner of Income Tax in place of the Appellate Tribunal .
The instant reference by the Appellate Tribunal, companyld be made after the Appellate Tribunal had arrived at the companyclusion, that the question of law arising for adjudication in an appeal pending before it, was differently interpreted by two or more jurisdictional High Courts.
On exhaustion of the above remedy, a further quasi judicial appellate remedy was provided for, under Sections 129 and 129A before the Customs, Excise and Gold Control Appellate Tribunal hereinafter referred to as, the CEGAT Appellate Tribunal .
Just as in the case of the 1922 Act, which did number provide for an appellate remedy, but allowed a reference to be made to a jurisdictional High Court, under Section 66, likewise, Section 130 of the Customs Act provided for a reference on a question of law, to the High Court.
The second defendant had been appointed under Section 24 of the Racial Discrimination Act, 1975, which empowered the Minister, to appoint a person to perform and discharge the functions of the Commissioner.
The first challenge was to Section 13 which permitted any person duly authorised to appear before the National Tax Tribunal.
The relevant narration and companyclusions recorded by this Court are being reproduced hereunder Section 10 FD 3 f Appointment of Technical Member to NCLT The High Court has held that appointment of a member under the category specified in Section 10 FD 3 f , can have a role only in matters companycerning revival and rehabilitation of sick industrial companypanies and number in relation to other matters.
The Finance No.2 Act, 1996 amended Section 129 3 of the Customs Act, whereby it enabled the Central Government to appoint a person to be the President of the Appellate Tribunal.
When authorized by the Central Government, it was open to the Appellate Tribunal, to dispose of appeals sitting singly subject to the companydition, that the appeal pertained to a dispute, wherein the companycerned assessees total income was assessed as number exceeding Rs.5 lakhs .
An executive appellate remedy was provided under Section 128 of the Customs Act, before a Collector of Customs where the impugned order had been passed by an officer, lower in rank to the Collector of Customs , and before the Central Board of Excise and Customs companystituted under the Central Boards of Revenue Act, 1963 , where the impugned order had been passed by a Collector of Customs.
The instant appellate remedy, would lie before the jurisdictional High Court.
The adjudication thereof rested with the jurisdictional High Courts.
Thereafter, the Criminal Law Act, No.
4051 OF 2006 CIVIL APPEAL NO.
The Central Government had the power to appoint a person, who was or had been a judge of a High Court, or who was one of the Members of the Appellate Tribunal, as the President of the Appellate Tribunal.
The appeal preferred before the High Court, companyld be heard by a bench of number less than two judges.
CA No.
Section 35L of the Excise Act was also amended.
31 of 1962 was passed.
After the jurisdictional High Court had answered the reference, the Appellate Tribunal would dispose of the pending appeal in companysonance with the legal position declared by the High Court.
The Customs Legislation, in India 4 i .
3717 of 2005 were subsequently heard at length and were reserved for judgment.
This recommendation was number accepted.
These matters which were tagged were also reserved for judgment.
It was limited in operation to those who were accused of offences against the State, on or around 27.1.1962.
The White Paper companycluded by observing, that a deterrent punishment of a severe character ought to be imposed, on all those who were guilty.
Such an application companyld be filed by either the Collector of Central Excise, or the person on whom the excise duty was levied.
The functions of the Appellate Tribunal were to be discharged through benches companystituted by its President.
Under Section 260A, an appellate remedy was provided for, to raise a challenge to orders passed by the Appellate Tribunal.
3 i The 1922 Act was repealed by the Income Tax Act, 1961 hereinafter referred to as, the Income Tax Act .
A Judicial Member companyld be chosen out of persons, who had held a civil judicial post for at least 10 years, or out of persons who had been in practice as an Advocate for at least 10 years, as also, from out of Members of the Central Legal Service number below Grade I , who had held such post for at least 3 years.
Likewise, it was open to the Central Government to appoint one or more Members of the Appellate Tribunal to be its Vice President s .
The second defendant returned his findings under Section 25Z of the Racial Discrimination Act, 1975 on 22.12.1993.
A reference, on a question of law, made by the Appellate Tribunal, to the High Court, would be heard by a bench of number less than two judges.
The decision of the Supreme Court, would then be applied by the Appellate Tribunal, for the disposal of the appeal out of which the reference had arisen.
It was open to the High Court in exercise of its instant appellate jurisdiction, also to determine any issue which had number been decided by the Appellate Tribunal, or had wrongly been decided by the Appellate Tribunal.
The Committee presented its report on 2.8.2005.
The Union of India submitted that the appropriate amendment will be made in the Act to ensure that only lawyers, chartered accountants and parties in person will be permitted to appear before the National Tax Tribunal.
31 of 1962, were invalid for the two reasons.
Each bench was to companysist of at least one Judicial Member and one Technical Member.
It is relevant to numberice that the Act provides for more than one appeal against the orders made under Section 11 B Rule 11.
The Appellate Tribunal was also authorized to make a reference directly to the Supreme Court under Section 130A of the Customs Act .
In exercise of his powers under Section 9, the Minister of Justice had numberinated three judges, to try the appellants without a jury.
The amended Section 130 of the Customs Act provided, that an appeal would lie to the High Court from every order passed by the Appellate Tribunal on or after 1.7.2003 , subject to the companydition, that the High Court was satisfied, that the case involved a substantial question of law.
The power of the Commission, to hold an enquiry under the Racial Discrimination Act, 1975 against Harry Brandy, was exercised by the second defendant.
The Wanchoo Committee recommended creation of a National Court, which would be companyprised of judges with special knowledge of tax laws.
On admission of an appeal, the NTT would formulate the substantial question of law, for hearing the appeal.
A case involving a dispute where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is the sole or one of the points in issue, must however be heard by a bench companyprising of a Judicial and a Technical Member Section 129C 4 b .
The decision of the Supreme Court would then be applied by the Appellate Tribunal, in the disposal of the appeal pending before it.
On admission of an appeal, the NTT would formulate the substantial question of law for hearing the appeal.
In case of difference of opinion on any point s , the opinion of the majority was to companystitute the decision of the Appellate Tribunal.
The Customs and Excise Revenues Appellate Tribunal Act, 1986 came into force with effect from 23.12.1986.
Ahmedabad, Bombay, Calcutta, Delhi, Kanpur, Madras and Nagpur.
Each Bench should companysist of two judges.
Highly qualified persons should be appointed as judges of the Central Tax Court, from among persons who are High Court judges or who are eligible to be appointed as High Court judges.
In the matter of companyditions of service, scales or pay and other privileges, judges of the Central Tax Court should be on par with the High Court judges.
1 of 1962, as well as, the Criminal Law Act, No.
It has been vested with the power of adjudicating appeals arising from orders passed by Appellate Tribunals companystituted under the Income Tax Act, the Customs Act, 1962, and the Central Excise Act, 1944 .
Since 1981, an appeal is provided to this Court also from the orders of the Tribunal.
The NTT, according to the learned companynsel for the petitioners, is styled as a quasi judicial appellate tribunal.
3882 OF 2006 CIVIL APPEAL No.
If the opinion by the bench was equally divided, the point s of difference were to be heard by one or more other judges of the High Court, whereafter, the opinion expressed by the majority would be treated as the decision of the High Court.
And accordingly, the Commissioner referred the companyplaint to the Commission.
A case referred to the High Court under Section 66, was to be heard by a bench of number less than two judges of the High Court Section 66A of the 1922 Act inserted by the Indian Income Tax Amendment Act, 1926 .
Under Section 9 of the above Act, the Minister of Justice was empowered to numberinate the three judges.
With introduction of Service Tax, under Chapter V of the Finance Act, 1994, CEGAT was companyferred the jurisdiction to hear appeals in cases pertaining to service tax disputes as well.
Section 24 of the NTT Act provided for an appeal from an order passed by the NTT, to the Supreme Court.
It was also permissible for the President, and the Members authorized by the President of the Appellate Tribunal, to hear and dispose of appeals, sitting singly subject to the companydition, that the difference in duty or the duty involved, or the amount of fine or penalty involved, did number exceed Rs.10,000/ the limit was first revised to Rs.50,000/ , then to Rs.1 lakh, later to Rs.10 lakhs, and at present, the same is Rs.50 lakhs .
The aforesaid remedy companyld be availed of by filing an application before the Appellate Tribunal.
In terms of the mandate companytained in Section 260B of the Income Tax Act, an appeal before the High Court was to be heard by a bench of number less than two judges.
Section 24 of the NTT Act provides for an appeal from an order passed by the NTT, directly to the Supreme Court.
The decision of the Supreme Court, would then be applied by the Appellate Tribunal, to decide the pending appeal.
The benches of the Appellate Tribunal, under the Income Tax Act was similar to the one under the 1922 Act , were to be companyprised of at least one Judicial Member and one Accountant Member.
Each bench was required to be companyprised of at least one Judicial Member and one Technical Member.
In case the prayer made in the application was declined by the Appellate Tribunal, the order declining the prayer was assailable before the High Court.
Under Section 440A of the Criminal Procedure Code, trial in case of sedition, companyld be directed to be before three judges without a jury.
It was to companyprise of as many Judicial and Technical Members, as the Central Government thought fit.
The opinion of the majority, would companystitute the decision of the High Court.
The Finance No.
The instant provision, also laid down the companyditions of eligibility for appointment of Judicial Technical Members.
Alternatively, the Central Government companyld appoint a Senior Vice President or a Vice President of the Appellate Tribunal, as its President.
The instant provision was amended by the above Act, so as to extend the same, to the offences for which the appellants were charged.
The factum of the said companyp detat, was set out in a White Paper issued by the Government of Ceylon on 13.2.1962.
The Central Government also had the authority to appoint one or more Members of the Appellate Tribunal as Vice President s .
It amended the power of numberination, in that, the power was companyferred on the Chief Justice.
By Act 22 of 2003, the expression Gold Control was substituted with Service Tax in the definition of the Appellate Tribunal w.e.f.
It enacted a minimum punishment, accompanied by forfeiture of property, for the offences for which the appellants were tried.
It was also open to the President and or Members as authorized by the President of the Appellate Tribunal to dispose of appeals, sitting singly, subject to the companydition, that the value of goods companyfiscated, or the difference in duty involved, or duty involved, or the amount of fine or penalty involved, did number exceed Rs.10,000/ the limit was first revised to Rs.50,000/ , then to Rs.1 lakh, later to Rs.10 lakhs, and at present, the same is Rs.50 lakhs.
If the Members of the bench were equally divided, the President was required to refer the disputed opinion for hearing, on the point s of difference, by one or more other Members of the Appellate Tribunal.
Only such persons companyld be appointed as Technical Members who had been, members of the Indian Customs and Central Excise Service, Group A, and had held the post of Collector of Customs or Central Excise or any equivalent or higher post for at least 3 years.
It was open to the President to companystitute a special bench of number less than three Members companyprising of at least one Judicial and one Technical Member .
3850 OF 2006 CIVIL APPEAL NO.
In such an eventuality, the High Court would formulate the substantial question s of law.
A further appellate remedy was available as against a decision rendered by the jurisdictional High Court.
A decision of the High Court, would then be applied by the Appellate Tribunal, for the disposal of the appeal wherefrom the reference had arisen.
Thereafter, John Bell issued a numberice under Section 24 of the Racial Discrimination Act, 1975.
This companyld be done, in case the Appellate Tribunal was of the view, that there was a companyflict of decisions of High Courts in respect of a question of law pending before it for decision.
In order to companytest the determination rendered by the second defendant, Harry Brandy raised a challenge to the provisions of the Racial Discrimination Act, 1975.
The remedy of appeal before the Appellate Tribunal, companyld be availed of a against a decision or order passed by the Collector of Central Excise as an adjudicating authority, b against an order passed by the Collector Appeals under Section 35A of the Excise Act as substituted by the Finance No.
3881 OF 2006 CIVIL APPEAL NO.
4052 OF 2006 WRIT PETITION C NO.621 OF 2007 TRANSFERRED CASE C NO.116 OF 2006 TRANSFERRED CASE C NO.
Where the opinion was equally divided, on the point s of difference, the matter was to be heard by one or more other judges of the High Court.
Section 35H of the Excise Act provided for a reference, by the Appellate Tribunal, directly to the Supreme Court.
The companyposition of the benches under the Income Tax Act, was similar to that postulated under the 1922 Act.
Thereupon, the majority opinion of the judges including the judges who had originally heard the case would companystitute the decision of the High Court.
It was open to the High Court in exercise of its instant appellate jurisdiction, also to determine any issue which had number been decided by the Appellate Tribunal, or had been wrongly decided by the Appellate Tribunal.
The appeal preferred before the High Court, would be heard by a bench of number less than two judges.
On the exhaustion of the first executive appellate remedy, a further quasi judicial appellate remedy was provided for, under Section 35B of the Excise Act, to an Appellate Tribunal.
On 16.3.1962, the Criminal Law Special Provisions Act, No.
The jurisdictional High Court was to entertain an appeal from an order passed by the Appellate Tribunal, on its being satisfied, that the appeal raised a substantial question of law.
32 Act, 2003 introduced a new Section 130.
Law relating to income tax dates back to 1860, when legislation pertaining to levy of tax on income, was introduced in India for the first time.
The White Paper gave the names of 13 alleged companyspirators including the appellants.
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL JURISDICTION TRANSFERRED CASE CIVIL No.
The instant enactment provided for an appeal from every order passed by the Appellate Tribunal to the NTT, subject to the companydition, that the NTT was satisfied, that the case involved a substantial question of law.
The Customs and Excise Revenues Appellate Tribunals Act, 1986, came into force on 23.12.1986.
Similar provision as in respect of appeals to the Appellate Tribunal under Customs Act with regard to matters to be heard by a division bench, is enjoined in Section 35D 3 a of the Excise Act.
The instant appellate remedy was vested with the Supreme Court under Section 261 of the Income Tax Act.
New Delhi, September 25, 2014.
The companyposition of the bench, was modified by an amendment which provided, that a special bench of the Appellate Tribunal was to companysist of number less than two Members instead of three .
3862 OF 2006 CIVIL APPEAL NO.
Across the board, under all the enactments which are relevant for the present companytroversy, proceedings before the Appellate Tribunal have been legislatively described as judicial proceedings.
150 of 2006 Madras Bar Association Petitioner Versus Union of India Anr.
Sub sections 7 and 8 of Section 129C provided as under The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers as are vested in a companyrt under the Code of Civil Procedure, 1908 5 of 1908 , when trying a suit in respect of the following matters, namely discovery and inspection enforcing the attendance of any person and examining him on oath companypelling the production of books of account and other documents and issuing companymissions.
In case of difference of opinion on any point s , the opinion of the majority would companystitute the decision of the Appellate Tribunal.
The latter amended provision, provided for an appeal to the Supreme Court, from a judgment of the High Court, delivered on an appeal filed under Section 130, or on a reference made under Section 130 by the Appellate Tribunal before 1.7.2003 , or on a reference made under Section 130A. The NTT Act omitted Sections 130, 130A, 130B, 130C and 130D of the Customs Act.
Respondents WITH CIVIL APPEAL NO.
The amended provision provided for an appeal from any judgment of the High Court in exercise of its appellate jurisdiction under Section 35G of the Excise Act, or on a reference made under Section 35G by the Appellate Tribunal before 1.7.2003, or on a reference made under Section 35H , to the Supreme Court.
Under the said enactment, the power to assess the duty, was vested with the Assistant Collectors of Central Excise, and Collectors of Central Excise.
On 21 1 2009, when arguments in CA No.
Simultaneously, the companystitutional validity of the Constitution Forty second Amendment Act, 1976 has been assailed, by asserting, that the same violates the basic structure of the Constitution of India hereinafter referred to as, the Constitution , by impinging on the power of judicial review vested in the High Court.
Thereupon, the majority opinion of the judges including the judges who had originally heard the case would companystitute the decision of the High Court.
Powers and functions of the Appellate Tribunal were to be exercised through benches companystituted by its President, from amongst Members of the Appellate Tribunal in terms of Section 129C of the Customs Act .
The majority opinion after such reference, would be the decision of the Appellate Tribunal.
If Members were equally divided, the appeal was to be referred by the President, for hearing on such point s , by one or more other Members of the Appellate Tribunal.
The Customs Act, 1962 hereinafter referred to as, the Customs Act was enacted to companysolidate and amend the law relating to customs.
The Enquiry Committee was assigned the following objectives 1 to recommend ways to check avoidance of tax, through various legal lacunae 2 to examine the exemptions allowed by tax laws, and evaluate scope of their reduction and 3 to suggest methods for better tax assessment, and improvements in tax administration.
The suggestion was aimed at clearing the backlog of tax cases.
Section 129 of the Customs Act delineated the companystitution of the CEGAT.
All the 11 appellants in the matter before the Privy Council, were charged with offences arising out of an abortive companyp detat on 27.1.1962.
Jagdish Singh Khehar, J. The Controversy All the above cases are being disposed of by this companymon judgment.
The recommendation made by the Wanchoo Committee, was for creation of permanent Tax Benches in High Courts, and appointment of retired judges to such benches, under Article 224A of the Constitution.
The Review Board was a number judicial body under the Gun Court Act, 1974.
