Part XIVA: Tribunals

Article 323B: Tribunals for Other Matters

Original Article:

(1) The appropriate Legislature may, by law, provide for the adjudication or trial by tribunals of any disputes, complaints, or offences with respect to all or any of the matters specified in clause (2) with respect to which such Legislature has power to make laws.

(2) The matters referred to in clause (1) are the following:

• Levy, assessment, collection, and enforcement of any tax;
• Foreign exchange, import, and export across customs frontiers;
• Industrial and labour disputes;
• Land reforms by way of acquisition or extinguishment of rights;
• Ceiling on urban property;
• Elections to legislative bodies;
• Control of essential goods;
• Rent control and tenancy issues;
• Offences related to the above matters and incidental issues.

(3) A law made under clause (1) may provide for procedural rules, exclusion of courts, transfer of cases, and supplemental provisions for tribunal operations.

Explanations:

Article 323B allows for the establishment of specialized tribunals to resolve disputes in areas such as taxation, industrial relations, land reforms, and elections, among others. These tribunals aim to provide focused and expedited justice in these critical sectors.

Clause-by-Clause Explanation:

Clause (1): Legislature's Power

Empowers Parliament and State Legislatures to establish tribunals for disputes within their respective jurisdictions. This ensures flexibility in addressing both national and state-level issues through specialized tribunals.

Example: Parliament may create a national tribunal for tax disputes, while state legislatures can establish tenancy tribunals for rent-related issues.

Clause (2): Specified Matters

Details the areas for which tribunals can be established, including taxation, land reforms, elections, industrial disputes, and urban property ceilings.

• Taxation: Tribunals handle disputes over tax levies, collection, and enforcement.
• Labour and Industrial Disputes: Focused resolution of employer-employee conflicts.
• Land Reforms: Includes cases of land acquisition, rights modification, and ceilings on land ownership.
• Elections: Addresses disputes regarding parliamentary or state legislative elections, excluding matters under Articles 329 and 329A.

Example: The Income Tax Appellate Tribunal (ITAT) resolves tax disputes, while Industrial Disputes Tribunals focus on workplace conflicts.

Clause (3): Procedural Framework

Provides for procedural rules, jurisdiction limits, and the exclusion of other courts, except for the Supreme Court under Article 136.

• Hierarchical Structure: Legislatures can establish multiple levels of tribunals with defined appellate paths.
• Exclusive Jurisdiction: Restricts intervention by regular courts in matters assigned to tribunals, ensuring efficiency.
• Transfer of Cases: Cases pending in regular courts before tribunal formation can be transferred to the tribunal for uniform adjudication.
• Supplemental Provisions: Includes provisions like filing fees and expedited case handling mechanisms.

Example: Tax disputes pending in high courts were transferred to the ITAT after its establishment, streamlining the resolution process.

Historical Significance:

Article 323B reflects the need for specialized adjudication in complex areas of law, reducing the burden on conventional courts and ensuring subject-matter expertise in dispute resolution.