JUDGMENT : - Ajoy Nath Ray, J. : It appears that in the writ matter mentioned in the instant writ, the papers had been transmitted to the West Bengal Taxation Tribunal. 2. The writ matter is an old one and the events took place before the decision of L. Chandra Kumar was reported at AIR 1977 SC 1125 and made known. 3. In view of that decision, the position of superiority of the High Court over all Tribunals set up under Articles 323A and 323B has been finally put beyond all doubt. 4. The position now is that if a party approaches the West Bengal Taxation Tribunal then it might shall do so as it is permitted to approach that Tribunal as a court of first instance. 5. But if the party chooses to invoke the writ jurisdiction of the High Court, then and in that event, it is for the High Court alone to determine whether it will taken up the writ itself even at the first instance, in the facts and circumstances of that particular case, or it will transmit the records to the Taxation Tribunal so that the 'matter might be thrashed out there in the first instance. 6. That decision was not consciously taken by the High Court in this matter as the law at that time was not clear. 7. However, the decision has to be taken now. 8. As such, the records in the earlier writ which was transmitted to the Tribunal [C.R. 10280 (W) of 1984] be re-transmitted to this Court. The application be moved afresh as a "Motion" and a decision to be invited by the petitioner therein, who is also the petitioner herein as to whether according to the pleasure of this Court, the writ should be heard out in the first instance in the High Court itself or it will be transmitted to the Tribunal. 9. The transmission of writ papers to the Taxation Tribunal on a Registrar to Registrar basis is today absolutely forbidden and is not to be taken resorted to in any manner whatsoever. Only upon a judicial decision can such transmission order to be made. 10. As affidavits have not been called for in this writ, the respondents cannot be taken to have admitted any allegations or conceeded any submissions. 11. The two impugned letters of the Tribunal, are thus permanently stayed. Only upon a judicial decision can such transmission order to be made. 10. As affidavits have not been called for in this writ, the respondents cannot be taken to have admitted any allegations or conceeded any submissions. 11. The two impugned letters of the Tribunal, are thus permanently stayed. However, the parties will be at liberty to take future steps in accordance with law and the observations made hereinabove. 12. Let plain copies of this order duly countersigned by the Assistant Registrar (Court) be given to the learned Advocates for the parties upon the usual undertakings. Impugned letters stayed permanently.