6. The recent judgment of the Supreme Court on the National Tax Tribunal Act aims to restore the balance in separation of powers. However, the judgment would go against the idea of Tribunals under the constitution. Examine.

Approach:

The question says ‘examine’. So look in detail and establish key facts and important

issues surrounding the topic.

♤ Briefly introduce the constitutional provisions for Tribunals and the National Tax Tribunal Act.

♤ Elaborate the judgment of SC and the reasons behind.

♤ Then come to the impact of judgment and the need for Tribunals.

♤ Conclude with suggestions.