Tribunals are quasi-judicial institutions, which are established apart from courts, with the purpose of resolving disputes and matters, concerning administrative and tax laws. These work alongside courts, with the purpose of reducing the work of courts, and also helping in a speedy disposal of cases.

These tribunals, not only determine the rights of the contesting parties, but also formulate new administrative laws and regulations, and analyse the already existing legislations, in the administrative aspect. 

Tribunals were not set up, as a part of the judicial system, during the time of the formation of the Constitution, but were rather added through the 42nd Amendment, in 1976. Article 323(A), determines the legislations for the administrative tribunals and 323(B) determines the provisions for tribunals concerning other matters.

These two articles, differ in three basic aspects:

1. While 323(A) involves setting up of tribunals for public matters, i.e. administrative concerns, 323(B) involves setting up tribunals to adjudicate other matters.
2. In former, the tribunals are formulated by the Parliament forming under their legislative competence, whereas in the latter, the tribunals can be set up either by central or state legislature, depending upon the legislative competency.
3. In case of tribunals that set up for administrative matters, there is no specific hierarchy to be followed, but in case of tribunals developed for other matters, there is a specific hierarchy which needs to be followed.

A tribunal need not be an entire institution as a whole. It maybe an agency or a person or any body which has derived its authority from any specific statute or legislation passed by the State, concerning either an administrative matter or any other matter. 

An example of a tribunal falling under article 323(B), is the National Green Tribunal. This tribunal develops provisions, regulations concerning laws related to environment. Moreover, it also hears and adjudicates disputes which are related to environment and the like. 

On the other hand, examples of administrative tribunals or those falling under the purview of article 323(B) are Central and State Administrative Tribunals. These are agencies, which resolve disputes and matters related to employees in the central or state governments; any union territories; employees working in centrally or state governed corporations etc. 

Tribunals play a great role in the judicial system India. Reason being that these agencies or bodies work alongside the courts, such that they reduce the burden of cases to be resolved and also help in the development of new laws and provisions. They work towards those matters which need specific emphasis, which cannot be provided very well, in the normal court proceedings.