Article 323B of CoI : Article 323B: Tribunals for other matters.

Explanation using Example

Example 1:

Scenario: Dispute over Income Tax Assessment

Situation: Mr. Sharma, a businessman, receives an income tax assessment order from the Income Tax Department, claiming he owes additional taxes for the financial year 2021-2022. Mr. Sharma believes the assessment is incorrect and decides to challenge it.

Application of Article 323B:

• Mr. Sharma can approach the Income Tax Appellate Tribunal (ITAT), a specialized tribunal established under the powers granted by Article 323B.
• The ITAT will adjudicate the dispute, reviewing the evidence and arguments presented by both Mr. Sharma and the Income Tax Department.
• The tribunal's decision can be appealed to the High Court and, subsequently, to the Supreme Court under Article 136, but the jurisdiction of other courts is excluded.

Example 2:

Scenario: Industrial Dispute between Workers and Management

Situation: Workers at a manufacturing plant in Maharashtra go on strike, demanding better wages and working conditions. The management refuses to negotiate, leading to a prolonged industrial dispute.

Application of Article 323B:

• The workers' union can file a case with the Industrial Tribunal, a tribunal established under the powers granted by Article 323B to handle industrial and labor disputes.
• The Industrial Tribunal will hear the case, consid...

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