Special Provisions
(1) The relevant Legislature (Parliament or a State Legislature, per its own legislative competence) may by law create tribunals for disputes/complaints/offences on: tax levy/collection; foreign exchange and customs; industrial/labour disputes; land reforms; urban property ceilings; certain election matters (excluding Articles 329/329A); essential goods production/supply/pricing; rent and tenancy; related offences/fees; and incidental matters. (2)-(4) Such a law may create a tribunal hierarchy, define powers (including contempt), set procedure, exclude ordinary courts (except Supreme Court Article 136 jurisdiction), and transfer pending cases - overriding any other constitutional provision or law.
This extends the same tribunal-creation power to a much broader range of specialised subjects beyond just civil-service disputes - letting either Parliament or state legislatures set up dedicated expert tribunals (rather than relying purely on generalist courts) for technically complex areas like tax, labour disputes, and land reform.
This is part of the constitutional basis for various specialised tribunals in areas like tax appeals, labour disputes, and rent control that handle specific technical subject-matter disputes more efficiently than would be possible through the ordinary court system alone.