section 3
B. Jurisdiction of Tribunals in case there are more than one
The Punjab General Sales Tax Act, 1948Tax194826 sections
Statutory text
In the event of the State Government constituting more Tribunals than one, the State Government shall by notification define the local limits of jurisdiction of each Tribunal and where an appeal, application or revision pending before a Tribunal relates to the local limits of an area which, as a result of the issue of such a notification, has fallen within the jurisdiction of another Tribunal, such appeal, application or revision shall stand transferred to and be heard and decided by the other Tribunal.
3-C. Dissolution of Tribunal Notwithstanding anything contained in sub-section
- (5) of section 3-A, where there are more Tribunals than one, the State Government may, at any time by reason of insufficiency of work pending before the Tribunals, dissolve any Tribunal and no presiding officer of the Tribunal affected by such dissolution shall have any claim against the State Government.
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