Under Article 323 B, the Parliament and the state legislatures are authorised to provide for the establishment of tribunals for the adjudication of disputes relating to the following matters:
(a) Taxation
(b) Foreign exchange, import and export
(c) Industrial and labour
(d) Land reforms
(e) Ceiling on urban property
(f) Elections to Parliament and state legislatures
(g) Food stuffs
(h) Rent and tenancy rights
Articles 323 A and 323 B differs in the following three aspects:
1. While Article 323 A contemplates establishment of tribunals for public service matters only, Article 323 B contemplates establishment of tribunals for certain other matters
2. While tribunals under Article 323 A can be established only by Parliament, tribunals under Article 323 B can be established both by Parliament and state legislatures with respect to matters falling within their legislative competence.
3. Under Article 323 A, only one tribunal for the Centre and one for each state or two or more states may be established. There is no question of hierarchy of tribunals, whereas under
Article 323 B a hierarchy of tribunals may be created.
