Responding to a writ petition filed by the advocate, Justice Kalyan Jyoti Sengupta passed the ad-interim order for a limited period and slated the case for hearing on November 11.
Pal, while moving the petition argued that the ordinance which the President of India issued on October 16, 2003 should be quashed or set aside as it was ultra vires. It should be declared illegal and inoperative, the counsel said.
The petition challenged the validity of the NTTO, 2003. It was stated in the petition that there existed no emergent circumstances which necessiated the promulgation of the Ordinance taking away the power and jurisdiction of the High Courts in all revenue matters like income-tax, gift tax, customs , central excise and service tax.
It was further contended that the setting up of the National Tax Tribunal and its constitution will affect the independence of the judiciary, which is one of the basic structures within the Indian Constitution.
Writ petitions had been filed earlier in several High Courts in the country but the Calcutta High Court was the first to pass any ad-interim order of injunction.
Justice Sengupta granted liberty to the petitioner to move the case in representative capacity and directed the petitioner to served notice to the other respondents including the government of India.