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2003 (11) TMI 66 - GUJARAT HIGH COURTConstitutional validity of, the National Tax Tribunal Ordinance dated October 16, 2003, is challenged – Considering the submission made by the applicant that the number of cases pending in the High Courts is not much nor are the High Courts passing casual stays in tax matters. Apart from this, the challenge is to the nature of the constitution of the Tribunal, the Chairman and the Members thereof, and that substantial questions of law can be decided by a court of law and not by the Tribunal is also under challenge in these petitions, the respondents restrained to issue any further notification till next hearing. - We are of the opinion that the respondents should be restrained till the next date of hearing from issuing any notification as contemplated by or under section 3 of the Ordinance and we hereby direct accordingly, subject to hearing the other side on the next date of hearing.
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