Transfer of cases to Tribunal

Transfer of cases to Tribunal 12.

1. (1) All cases connected with sales tax matters dealt with in the principal Act and pending in the High Court immediately before the date of commencement of this Act as would have been within the jurisdiction of the Special Appellate Tribunal if the causes of action on which such proceedings were based had arisen after the said date of commencement, shall stand transferred to the Special Appellate Tribunal with effect from the date of the commencement of this Act.
2. (2) All writ petitions (including any petitions and proceedings relating thereto), connected with, or arising out of proceedings under the principal Act, and pending in the High Court immediately before the date of commencement of this Act, shall stand transferred to the Special Appellate Tribunal, with effect from the date of commencement of this Act and the said writ petitions, petitions and proceedings shall be deemed to be revision petitions under section 22 of the principal Act and the Special Appellate Tribunal shall pass appropriate orders accordingly.
3. (3) All writ appeals (including any petitions and proceedings relating thereto) connected with, or arising out of proceedings under the principal Act and pending in the High Court immediately before the date of commencement of this Act, shall be heard and disposed of by the High Court as if this Act had not been passed.