TMI Blog2010 (5) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... f. - We therefore find that these petitions relating to the validity of the NTT Act and the challenge to Article 323B raises issues which did not arise in the two civil appeals. Therefore these cases can not be disposed of in terms of the decision in the civil appeals but requires to be heard separately. - 150 OF 2006, 116/2006, 117/2006, 118/2006 - - - Dated:- 11-5-2010 - K.G. Balakrishnan C.J.I. , R.V. Raveendran, D.K. Jain, P. Sathasivam and J.M. Panchal JJ. JUDGEMENT In all these petitions, the constitutional validity of the National Tax Tribunal Act, 2005 (`Act' for short) is challenged. In TC No.150/2006, additionally there is a challenge to section 46 of the Constitution (Forty-second Amendment) Act, 1976 and Article 323 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Bench in another State or to the headquarters of any other Bench within a State. Union of India submitted that having regard to the nature of the functions to be performed by the Tribunal and the constitutional scheme of separation of powers and independence of judiciary, the expression "consultation with the Chairperson" occurring in section 5(5) of the Act should be read and construed as "concurrence of the Chairperson". 2.3) The third challenge was to Section 7 which provided for a Selection Committee comprising of the Chief Justice of India or a Judge of the Supreme Court nominated by him, (b) Secretary in the Ministry of Law Justice, and (c) Secretary in the Ministry of Finance. It was contended by the petitioners that two of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have disposed of CA No.3067/2004 and CA No. 3717/2005 today by a separate order. In so far as these cases are concerned, we find that TC (Civil) No. 150/2006 involves the challenge to Article 323B of the Constitution. The said Article enables appropriate legislatures to provide by law, for adjudication or trial by tribunals or any disputes, complaints, or offences with respect to all or any of the matters specified in clause (2) thereof. Sub-clause (i) of Clause 2 of Article 323B enables such tribunals to try offences against laws with respect to any of the matters specified in clauses (a) to (h) of clause (2) of the said Article. 6. One of the contentions urged in support of the challenge to Article 323B relate to the fact that Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunals was not traceable to Article 323B but to several entries of Lists I and III of Seventh Schedule and consequently there was no challenge to this Article. 9. The basis of attack in regard to Part 1B and 1C of Companies Act and the provisions of NTT Act are completely different. The challenge to Part IB IC of Companies Act, 1956 seeks to derive support from Article 323B by contending that Article 323B is a bar for constitution of any Tribunal in respect of matters not enumerated therein. On the other hand the challenge to NTT Act is based on the challenge to Article 323B itself. 10. We therefore find that these petitions relating to the validity of the NTT Act and the challenge to Article 323B raises issues which did not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
