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Tribunals for Other Matters (Article 323B)

By Abishek A 23 August 2026 Updated 8 September 2026 6 min read 4 views
Overview

Article 323B lets the appropriate Legislature set up tribunals for tax, customs, labour, land reform, urban ceiling, election and foodstuff disputes.

At a glance

What it is

Article 323B lets the appropriate Legislature — Parliament or a State Legislature — set up tribunals to adjudicate disputes on a defined list of matters.

Key provision

Clause (3) gives Article 323B a non-obstante effect over other provisions of the Constitution and other laws in force.

Why it matters

It extends the tribunal route beyond service matters to taxation, customs, labour, land reform, urban property ceiling, elections and foodstuffs.

Tribunals other matters is the subject dealt with under Article 323B of the Constitution, a provision that lets the appropriate Legislature — Parliament or a State Legislature, whichever holds the legislative power over the underlying subject — set up tribunals to adjudicate or try disputes, complaints, and offences on a defined list of matters. Placed in Part XIVA alongside Article 323A (which deals with administrative tribunals), Article 323B widens the tribunal route beyond service matters to a range of regulatory and economic subjects, allowing such disputes to be handled outside the ordinary civil court hierarchy.

What Article 323B Provides

Clause (1) of Article 323B states that "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." Two elements stand out in this wording. First, the power is enabling, not mandatory — a Legislature may create a tribunal for a listed matter, it is not compelled to. Second, the phrase "appropriate Legislature" ties the power directly to ordinary legislative competence: Parliament can set up a tribunal only for matters on which Parliament itself can legislate, and a State Legislature only for matters within its own competence. Article 323B therefore does not create any new legislative power — it only adds the tribunal route to powers that already exist.

Matters Covered under Clause (2)

Clause (2) lists the specific subjects for which tribunals may be created. Based on the text of the article, these include:

Item Subject matter
(a) Levy, assessment, collection and enforcement of any tax
(b) Foreign exchange, and import and export across customs frontiers
(c) Industrial and labour disputes
(d) Land reforms — acquisition by the State of any estate (as defined in Article 31A) or rights therein, extinguishment or modification of such rights, or ceiling on agricultural land
(e) Ceiling on urban property
(f) Elections to either House of Parliament or to a State Legislature
Production, procurement, supply and distribution of foodstuffs is also among the matters covered by the clause

This spread shows the character of Article 323B: it targets high-volume, technical categories of disputes — taxation, customs, industrial relations, land and property ceilings, elections, and food-related regulation — where specialised adjudication is considered more suitable than routing every dispute through the regular court system.

The Overriding Effect — Clause (3)

Clause (3) gives Article 323B unusual force within the constitutional scheme. It provides that "the provisions of this article shall have effect notwithstanding anything in any other provision of this Constitution or in any other law for the time being in force." This non-obstante clause means that a tribunal validly created under Article 323B, and the law establishing it, operates even if it appears to conflict with other constitutional provisions or existing statutes, so long as it stays within the matters listed in clause (2) and within the legislative competence of the Legislature that enacts it.

Article 323B and Article 323A

Article 323B sits directly after Article 323A in Part XIVA of the Constitution, which is titled simply "Tribunals." While Article 323A is concerned with administrative tribunals, Article 323B is a separate, broader provision addressed to the list of subjects set out in its own clause (2) — tax, customs, labour disputes, land reforms, urban property ceiling, elections, and foodstuffs, among others. The two articles together reflect a single constitutional design of moving specified categories of adjudication away from the ordinary judicial hierarchy into tribunals created by statute.

Why the Provision Matters

By allowing tribunals for subjects like tax, customs, and labour disputes, Article 323B lets Parliament and State Legislatures create adjudicatory bodies staffed with subject-matter expertise for categories of disputes that arise frequently and in large numbers. Because the enabling power is tied to legislative competence, a State Legislature can use Article 323B to set up a tribunal only for matters within its own domain, while Parliament can do so for matters within the Union's domain — keeping the tribunal mechanism aligned with the ordinary federal division of legislative powers found elsewhere in the Constitution.

UPSC Relevance

Prelims

  • Article 323B falls under Part XIVA of the Constitution, titled "Tribunals."
  • The "appropriate Legislature" under Article 323B is decided by legislative competence over the subject matter, not by any special grant of power under this article.
  • Clause (2) lists matters such as tax, foreign exchange/customs, industrial and labour disputes, land reforms, urban property ceiling, elections, and foodstuffs.
  • Clause (3) gives Article 323B a non-obstante (overriding) effect over other constitutional provisions and laws in force.

Mains

  • Discuss how Article 323B illustrates the constitutional strategy of "tribunalisation" — shifting specified categories of disputes from ordinary courts to specialised tribunals.
  • Examine how the "appropriate Legislature" requirement in Article 323B keeps the tribunal-creation power tethered to the existing distribution of legislative powers between the Union and the States.

FAQ

Q1. What is Article 323B of the Constitution? Article 323B is a provision in Part XIVA that allows the appropriate Legislature — Parliament or a State Legislature — to set up tribunals for adjudicating disputes, complaints, or offences on a specified list of matters.

Q2. Which matters can be assigned to tribunals under Article 323B? Clause (2) lists matters including taxation, foreign exchange and customs, industrial and labour disputes, land reforms, ceiling on urban property, elections to Parliament or State Legislatures, and production, procurement, supply and distribution of foodstuffs.

Q3. Who decides which Legislature can create a tribunal under Article 323B? The power lies with whichever Legislature — Parliament or a State Legislature — already has the constitutional power to make laws on the subject matter in question; Article 323B does not grant any independent legislative power.

Q4. What does clause (3) of Article 323B do? Clause (3) states that Article 323B has effect notwithstanding anything in any other provision of the Constitution or any other law in force, giving it an overriding character within its scope.

Q5. How does Article 323B relate to Article 323A? Both articles are part of Part XIVA on Tribunals. Article 323A deals with administrative tribunals, while Article 323B is a separate provision covering the wider list of matters in its own clause (2).

Quick Revision

  • Article 323B — Part XIVA — "Tribunals for other matters."
  • Clause (1): appropriate Legislature may by law set up tribunals for matters it has power to legislate on.
  • Clause (2): tax, customs/foreign exchange, labour disputes, land reforms, urban property ceiling, elections, foodstuffs.
  • Clause (3): overriding effect over other constitutional provisions and laws in force.
  • "Appropriate Legislature" = Parliament or State Legislature, based on existing legislative competence.

Sources

Further Reference

For deeper reading on this topic and the wider polity syllabus, these standard works are recommended:

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Constitutional provisions

323A

Administrative tribunals — the companion provision in Part XIVA of the Constitution.

323B

Tribunals for other matters — tax, customs, labour disputes, land reforms, urban property ceiling, elections, foodstuffs.

article-323btribunalspart-xivaconstitution-of-indiapolityadministrative-tribunals
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Article 323B: Tribunals Other Matters - UPSC Polity Notes | UPSC.wiki