Indian Polity · Polity

With reference to the constitutional framework governing Tribunals in India, consider the following statements: I. Parliament alone is empowered to establish tribunals for matters relating to taxation under the Constitution. II. The High Court of a State exercises judicial superintendence over all tribunals functioning within its territorial jurisdiction. III. Tribunals are strictly bound by the technical and procedural requirements of the Code of Civil Procedure, 1908, unless expressly exempted. Which of the statements given above are correct?