Question of jurisdiction of an appellate authority cannot be raised to the appellate authority itself. It has to be raised to other competent constitutional forum. Word used in S. 255(7) is “may”. Prerogative to make the provisions of S. 255(7), (8) and (9) operate is exclusively in the domain of the legislature. Till such time the notification is issued as required under S.  255(8), the provisions of S. 255(7) do not itself activate. Legislature in its own wisdom has set the date for the purpose of activating S. 255(7), (8) and (9) on 31st March, 2023. That prerogative with the legislature is not something that can be questioned by this Tribunal consequently, the issue need not be referred to the President, Tribunal or to the Central Government and this Tribunal has the jurisdiction to hear the instant appeal before it in physical form as required.  (AY.2008-09)