The statement, as presented, contains a fundamental inaccuracy: 'All tribunals are courts' is incorrect. Tribunals are distinct from traditional courts. However, the second part, 'all courts are not tribunals,' is correct. To explain this, it's crucial to differentiate between courts and tribunals.

Courts: Courts are integral parts of the traditional judicial system, established under the Constitution or specific laws (e.g., High Courts, District Courts, Supreme Court). They possess:

• General Jurisdiction: Courts have broad jurisdiction over a wide array of civil, criminal, and constitutional matters.
• Formal Procedures: They strictly adhere to established procedural laws like the Code of Civil Procedure, Code of Criminal Procedure, and the Indian Evidence Act. Proceedings are typically formal and adversarial.
• Judicial Independence: Judges are appointed through a rigorous process, enjoy constitutional protection, and are designed to be independent of the executive and legislature.
• Binding Precedents: Decisions of higher courts (especially the Supreme Court and High Courts) create binding precedents for lower courts.
• Wide Range of Remedies: Courts can impose various remedies, including imprisonment, fines, damages, injunctions, and specific performance.

Tribunals: Tribunals are quasi-judicial bodies created by specific statutes to resolve disputes in specialized areas. They are not part of the mainstream judicial hierarchy but perform judicial functions. Examples include the National Green Tribunal, Income Tax Appellate Tribunal, Central Administrative Tribunal, and Consumer Disputes Redressal Commissions.

• Specialized Jurisdiction: Tribunals have limited, specialized jurisdiction defined by their enabling statute. They deal with specific types of disputes (e.g., tax matters, environmental issues, service matters of government employees).
• Less Formal Procedures: While guided by principles of natural justice, tribunals are generally not strictly bound by the technical rules of evidence and procedure applicable to courts. Their aim is often to provide speedy and cost-effective justice.
• Composition: Members often include both judicial members (retired judges) and expert/technical members from the relevant specialized field, bringing subject-matter expertise.
• No Binding Precedent (Generally): While tribunals may follow their own previous decisions, their rulings generally do not create binding precedents for other tribunals or courts in the same way that higher court judgments do.
• Specific Remedies: Remedies are typically specific to the enabling statute and the specialized area of dispute.
• Independence Concerns: While intended to be independent, concerns sometimes arise regarding their independence due to executive control over appointments, funding, and administrative matters.

Addressing the Statement:

1. "All tribunals are courts" - Incorrect. Tribunals are not courts. They are distinct quasi-judicial bodies. They perform judicial functions, but they lack the general jurisdiction, strict procedural adherence, and constitutional status of traditional courts. They were established to reduce the burden on courts, provide specialized expertise, and offer quicker, less formal justice in specific domains. They operate parallel to the court system, often with an appeal mechanism to higher courts.
2. "But all courts are not tribunals" - Correct. Courts are the primary judicial institutions with broad jurisdiction. They are not specialized bodies created for specific administrative or technical disputes in the way tribunals are. A High Court, for instance, hears a vast range of cases, not just a particular type of dispute like an administrative tribunal would.

In essence, while both courts and tribunals administer justice, they differ significantly in their origin, jurisdiction, procedure, composition, and status within the legal system. Tribunals are specialized offshoots designed to handle specific types of cases efficiently, thereby complementing, rather than replacing, the broader role of the traditional courts.