The Hindu : National : `Tax Benches' in High Courts recommended

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Friday, Aug 12, 2005

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`Tax Benches' in High Courts recommended

J. Venkatesan

It would solve problem of divergent decisions on identical questions of law

NEW DELHI: The Department-related Parliamentary Standing Committee on Law and Justice has recommended the creation of exclusive `Tax Benches' in the High Courts to dispose of cases relating to taxes.

In its report presented to Parliament, the Committee, headed by Congress Member of Parliament Sudharsana Nachiappan while discussing the Bill relating to the formation of National Tax Tribunal, expressed doubts whether the Tribunal would reduce the pendency of tax-related cases, as suggested by the Government.

The Committee felt that providing additional Benches in High Courts, with judges specialising in tax matters would rectify the current problem of divergent decisions given by various High Courts on identical questions of law. It noted that the huge backlog of tax cases was adversely affecting the national economy and urgent measures were required to speed up disposal.

Concern over vacancies

Expressing serious concern over the existing vacancies of judges in High Courts, it said that this was one of the problems for pendency of tax cases. Filling of these vacancies expeditiously would ensure quick disposal of cases.

On the formation of the Tribunal, the panel suggested that Chief Commissioners of Income Tax might be given an opportunity to become members. And only lawyers, company secretaries, chartered and cost accountants might be authorised to appear before it,

In another report, the Committee recommended the setting up of Indian Arbitration Commission, to be presided over by the Chief Justice of India. Pointing out that arbitration and conciliation proceedings were not properly regulated in public sector undertakings, it said the benefits of arbitration should be made available to the PSUs. The Committee said the Government should bring a fresh comprehensive legislation on arbitration as the present Bill would not bring in the desired objectives.

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