Amendment status not verified — confirm the current text below against the official source.
(I) All matters and proceedings including appeals relating to the levy, assessment, collection and enforcement of tax and matters connected therewith or incidental thereto, pending before the High Court on the date of coming into force of sub-section (1) of section 6, shall stand transfetTed to the Tribunal for disposal in accordance with the provisions of this Act: Provided that, if any matter or any proceeding has been heard in part or heard but judgment is not delivered on or before the aforesaid date, nothing in this section shall apply to such matter or proceeding. Explanation.—No application or proceeding shall be deemed to have been heard in part only by reason of any interim order having been passed therein. (2) Where any matter or proceeding including appeal stands transferred from the High Court to the Tribunal under sub- section ( I ),-- (a) the High Court shall, as soon as may be after such transfer, forward the records of such case or other proceeding arising on the basis of application to the Tribunal; and (h) the Tribunal. on receipt of such records, proceed to deal with such case or application, so far as may be, as in the same manner as provided in section 7 or section 8, as the case may be, from the stage which was reached before such transfer or from any earlier stage or de 110V0 as the Tribunal may deem fit: 5 of 1908. 140 The West Bengal Taxation Tribunal Act, 1987. VIII of 1987.] (Sections 16-18.) Provided that interlocutory order granted on an application by the High Court till the disposal of any rule shall continue for a period not exceeding twelve weeks from the commencement of sub-section (I) of section 6 unless the Tribunal by an order varies or modifies the same earlier or extends the same; (c) An appeal transferred from the High Court to the Tribunal shall be decided by a Bench constituted of three Members of which at least two shall be Judicial Members.