1. In this application the applicant challenges the validity of assessment under Section 9(2) of the Central Sales Tax Act, 1956, read with Section 11(1) of the Bengal Finance (Sales Tax) Act, 1941, for four quarters ending 30th June, 1981. In the prayer portion, the prayer is for setting aside the order dated 2nd August, 1988, passed by the respondent No. 1 in its revision case No. 279 of 1986-87 and a further order/orders directing the respondent No. 1 to act according to law and to allow the petitioner's lawful claim under Section 8(1)(b) of the Central Sales Tax Act, 1956, in respect of the aforesaid period.
2. A question has arisen whether, this being a case relating to assessment exclusively under the Central Sales Tax Act, this Tribunal would be competent to entertain the same for disposal. Mr. Nahar, appearing on behalf of the applicant, submits that this Tribunal has jurisdiction to entertain such an application and in support of his submission he refers to the case of Tek Chand Daulat Rai v. Excise and Taxation Officer, Ferozepore reported in [1972] 29 STC 585 (P&H) [FB].
He has, in particular, drawn our attention to an observation in page 603 to the following effect: "Thus, by virtue of Sub-section (2) of Section 9 of the Central Act, the functionaries under a State law have been utilised for administering the law as provided in the Central Act. The procedural provisions for assessment of tax and imposition of penalties under the Central Act to be followed will be the same as given in the State law and the same course of remedies by way of appeals, revisions, references, reviews, etc., will be available to parties aggrieved of the orders passed in relation to the provisions of the Central Act." 3. In the present case there is no dispute that for the purpose of the assessment under Section 9 of the Central Sales Tax Act, the procedure as provided in the Bengal Finance (Sales Tax) Act, 1941, shall apply and that has been done in this case also. This is so because of the powers conferred by Article 258(2) of the Constitution which provides that a law made by Parliament, which applies in any State, may, notwithstanding that it relates to a matter with respect to which the legislature of the State has no power to make laws, confer powers and impose duties or authorise the conferring of powers and the imposition of duties upon the State, or officers and authorities thereof. It is in the exercise of that power that Section 9(2) of the Central Sales Tax Act has been enacted and the services of the hierarchy of functionaries functioning under the State Act are availed of.
4. This Tribunal has been set up under the West Bengal Taxation Tribunal Act, 1987, which is an enactment made under the authority of Article 423B(1) of the Constitution. The Tribunal cannot be treated as one in the chain of hierarchy contemplated by the Bengal Finance (Sales Tax) Act, 1941. It derives its jurisdiction under the West Bengal Taxation Tribunal Act and the jurisdiction is limited to the Acts enumerated in the Schedule to the Act. The Schedule does not include the Central Sales Tax Act, 1956. Clause 3(b) of Article 423B requires the law made under Clause (1) to specify the jurisdiction, powers and authority which may be exercised by the Tribunal. The law so made docs not empower the Tribunal to exercise jurisdiction over the Central Sales Tax Act. It cannot also be treated as a functionary exercising jurisdiction under the Bengal Finance (Sales Tax) Act, 1941. The extent of jurisdiction of the Tribunal is prescribed in the Act itself which docs not include the Central Sales Tax Act, 1956.
5. Therefore, we arc of the opinion, that this being a case exclusively governed by the Central Sales Tax Act, this Tribunal is not competent to entertain the same for disposal. The application is liable to be and is hereby directed to be returned to the filing Advocate for presentation to the proper forum.
6. We are not, however, expressing any opinion in regard to cases involving the Central Sales Tax Act and any of the Acts enumerated in the Schedule to the West Bengal Taxation Tribunal Act, 1987.