Special Courts or Tribunals

Various types of special courts are created to try matters arising out of special laws. In some of the States, special tribunals are constituted to try disputes between landlords and tenants with a further provision of appeal and a revision to the High Court. Similarly, insolvency jurisdiction is exercised by Insolvency Courts and the jurisdiction under the Companies Act, 1956 is exercised by the High Courts on their original side. There is a provision in the Companies Act for delegation of some of the powers to the courts of District Judges which are subordinate to the High Courts. In cases of companies, a special tribunal has been set up to hear cases regarding mismanagement of the affairs of the company.

Each State has its own law relating to taxes on sales. The only central legislation on the subject is the Central Sales Tax Act which levies tax on inter-State sales. Even the Central Sales Tax Act is administered in each State by the authorities constituted under the State laws. There is a hierarchy of tribunals constituted under the Sales Tax Laws of each State. There are assessing officers, the appellate authorities who hear appeals against the assessment and then the tribunal exercising revisional jurisdiction. One common feature in all the Sales Tax Laws in the States is that on a question of law a reference lies to the High Court of the State concerned.

The Income-tax Act, 1961 is a centrally administered subject. The assessment is made by the Income-tax Officers. An appeal lies against such assessment orders to Appellate Assistant Commissioners. There is a further appeal to the Income-tax Appellate Tribunal which is the final tribunal on facts. On a question of law, reference lies to the High Court and against the decision of the High Court there is an appeal to the Supreme Court, if the High Court certifies the case to be a fit one for appeal. In case the High Court declines to give a cerificate, an application for special leave to appeal may be made in the Supreme Court. When on a question of law there is conflict of opinions among the high courts, they may refer a case directly to the Supreme Court.