Explanation:

Parliament and State Legislature can constitute a tribunal for adjudicating disputes related to ‘Taxation'.
For example, Income Tax Appellate Tribunal and Customs, Excise & Service Tax Appellate Tribunal.
Article 323-A of the constitution provides for the establishment of administrative tribunals by a parliament law for the adjudication or trial of disputes and complaints relating to the recruitment and conditions of service of government servants under the central government and the state government including the employee of any local or other authority within the territory of India or under the control of the government of India or of a corporation owned or controlled by the government.
Article 323 B empowers the parliament or state legislatures to set up tribunals for matters other than those mentioned in article 323A. The matters to be covered by such tribunals are as follows:

• Levy, assessment, collection and enforcement of any tax
• Foreign exchange, import and export across customs frontiers;
• Industrial and labour disputes;
• Matters connected with Land reforms covered by Article 31A
• Ceiling on urban property;
• Elections to either House of Parliament or the House or either House of the Legislature of a State, but excluding the matters which include
• Delimitation of constituencies
• Matters which can be only questions via election petition. This means that some election matters where courts have been barred cannot be questions in tribunals also.
• Production, procurement, supply and distribution of food-stuffs (including edible oilseeds and oils) and such other goods as the President may, by public notification, declare to be essential goods