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2003 (11) TMI 61 - CALCUTTA HIGH COURTNational Tax Tribunal Ordinance, 2003 - The object of this Ordinance is to set up a Tax Tribunal purported to be under article 323B of the Constitution of India in place of the High Court for adjudication of the disputes relating to direct and indirect taxes - petitioners, contends that this Ordinance is constitutionally bad, as the power of the President under article 123 to promulgate the same is conditioned - According to him no circumstances can be said to reasonably exist for which it is incumbent upon him to take immediate action. - In the preamble of the said Ordinance it is mentioned that Parliament is not in session and the President is satisfied that circumstances exist which render it necessary far him to take immediate action – Thus this Ordinance cannot be said invalid and unconsititutional
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