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TMI Blog2001 (1) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ultural income-tax has been given power to administer the appropriate functions of the Bengal amusements tax. The word "administer" as per Law Lexicon, 1997 Edition, at page 58 is to direct or manage; to furnish; to give; to dispense; to tender (as) persons having authority to administer on oath; to fulfil functions of or performing duties of an administrator. The word "minister" is said to be derived from the same root as the latin word manus, the hand. Etymologically, therefore, the word "administer" would seem applicable to anything that could be done by the hand, to or for another. 3.. Under General Clauses Act, the word "administer" means a person who manages the affairs. In any event, the word "administer" is a person concerned to do the needful for the purpose of appropriate functions as prescribed under the law. 4.. It appears to this Court that the Bengal Amusements Tax Act, 1922 and the Bengal Agricultural Income-tax Act, 1944 are the scheduled Acts under the West Bengal Taxation Tribunal Act, 1987. The West Bengal Taxation Tribunal has been formed in view of article 323-B of the Constitution of India for various purposes including levy, assessment, collection and enfo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authority under the specified State Act and the "action" means an action taken by any authority under any of the specified State Acts or by the State Government. Taking silence of the portions being "matters connected therewith or incidental thereto", the learned counsel for the petitioners contended before this Court that the Tribunal has no power and authority to decide the issue as made in the instant writ petitions by challenging the notification. The notification as issued on behalf of the Governor is an administrative order which de hors the Act and it cannot be adjudicated by the Tribunal. 7.. Mr. Bhattacherjee, learned counsel for the petitioners, has given a narrow meaning of the word "administer". Mr. Bhattacherjee, learned Advocate for the petitioners submits that in effect the word "administer" cannot cover the areas of levy, assessment, collection and enforcement of any tax because the person concerned has lack of authority to administer which is only the subject-matter before the writ court. So far as the word "incidental" is concerned, Mr. Bhattacherjee, learned counsel for the petitioners, has also given a meaning from the Law Lexicon, 1997 Edition, at page 91 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98) 7 SCC 273, to establish before this Court that the litigant before the Tribunal depends for its answer on the provisions of the Act. The Tribunal having been created by the Act, the scope and extent of its jurisdiction have to be determined by interpreting the provisions thereof. 12.. Mr. Bhattacherjee, learned counsel for the petitioners, cited another judgment in the case of L. Chandra Kumar v. Union of India reported in [1997] 105 STC 618 (SC); AIR 1997 SC 1125; (1997) 3 SCC 261; 1997 (1) CHN 112. In the light of such judgment any matter can be adjudicated by the Tribunal. The relevant portion of the aforesaid judgment is as follows: "The jurisdiction conferred upon the High Courts under articles 226/227 and upon the Supreme Court under article 32 of the Constitution is part of the inviolable basic structure of our Constitution. While this jurisdiction cannot be ousted, other courts and Tribunals may perform a supplemental role in discharging the powers conferred by articles 226/227 and 32 of the Constitution. The Tribunals created under article 323-A and article 323-B of the Constitution are possessed of the competence to test the constitutional validity of statutory prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Acts by an administrative power, one authority can be entrusted to act as an authority of different Acts and to that extent, there cannot be any procedural vires for the same. Even if assuming for the moment, the procedural vires is available, it is under the domain of the Tribunal. 16.. I cannot give any narrow meaning of the word "administer" rather than the word "administer" includes the power in relation to levy, assessment, collection and enforcement of any tax. Other than such explanation, there is no meaning forthcoming from the word "administer" under the notification. Moreover, under article 323-B of the Constitution of India itself read with section 6 of the West Bengal Taxation Tribunal Act, 1987, it will be very clear that the power of levy, assessment, collection and enforcement of any tax is not distinguished from the words "matters connected therewith or incidental thereto" and only restricted under section 6 of the said Act. Moreover, the explanation as given under section 8 of the said Act in respect of an extraordinary jurisdiction for the purpose of levy, assessment, collection and enforcement of any tax cannot supersede the authority as given in respect of inc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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