Constitution of tribunal

4.      (1)      The State Government shall, by notification in the Official Gazette, constitute a Tribunal to exercise the powers and discharge the functions conferred on it under this Act.

(2)     The Tribunal shall consist of a Chairman and three other members to be appointed by the State Government.

(3)     The Chairman shall either be a retired Judge of the High Court or a retired or serving officer of the rank of Chief Secretary to the State Government or Secretary to Government of India.

(4)     The members appointed under sub-section (2), may have the following qualifications and experience, namely:-

(a)      should be a law graduate and should have at least fifteen years’ experience of practising in the High Court or the Supreme Court of India in tax matters; or

(b)      should be a retired or a serving Officer of the Excise and Taxation Department of the State with at least two years’ experience of the post of Additional Excise and Taxation Commissioner; or

(c)       should have at least fifteen years’ experience of practicing as a Chartered Accountant under the Chartered Accountant Act, 1949 (Central Act 38 of 1949), is a member  or should have been a member or should be eligible for appointment as a member of the Customs, Excise and Service Tax Appellate Tribunal constituted by the the government of india. :

Provided that one member of the Tribunal shall be appointed from each categories.

(5)     The State Government may appoint one of the members, to be a Vice-Chairman of the Tribunal.                                                                                                                                           

(6)     The Vice-Chairman shall exercise such powers and perform such functions of the Chairman, as may be delegated to him by the Chairman by a general or special order in writing. In the absence of the Chairman, the Vice-Chairman shall act as Chairman.

(7)     The Chairman or a member of the Tribunal shall hold office for a term of three years from the date he assumes charge of his office and he shall not be eligible for re-appointment.

(8)     No person shall be appointed or continue as Chairman or Member of the Tribunal, if he has attained the age of sixty-seven years.

(9)     The Chairman, Vice-Chairman and other members of the Tribunal shall be entitled to such salaries and allowances and may be governed by such conditions of service, as shall be specified by the State Government. 

(10)   The Chairman, the Vice-Chairman or a member of the Tribunal may be removed from the office by the State Government, if –

(a)     he is adjudged an insolvent; or

(b)     he takes up employment outside the duties of his office; or

(c)     he has become incapable of  performing his duties on account of unsoundness of mind or any other reason; or

(d)     he is guilty of such misconduct as would render him unfit to continue as Chairman or Vice-Chairman or member of the Tribunal; or

(e)     he is convicted of an offence involving moral turpitude.

(11)   The Chairman, the Vice-Chairman or a member, as the case may be, may at any time by writing under his hand addressed to the State Government, resign his office, but his resignation may take effect from the date on which it is accepted.

(12)   The Chairman, the Vice-Chairman and members of the Tribunal shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Act 45 of 1860).

(13)   No order made or act done, or proceedings taken under this Act by or before the Tribunal, shall be called in question in any manner on the ground of merely of any defect in the constitution of the Tribunal.

(14)   The Tribunal shall have power to award costs. The arrears of such costs shall be recoverable as arrears of land revenue.

(15)   Subject to the previous sanction of the State Government, the Tribunal shall for the purpose of regulating its procedure, make regulations in conformity with the provisions of this Act and the rules made there under.

(16)   Subject to the directions given by the State Government, the Tribunal shall sit at such place or places, as it may deem fit.

(17)   The State Government may, appoint such officers or officials, as may be considered necessary to enable the Tribunal to carry out its functions under this Act.

(18)   The administrative expenditure of the Tribunal including salaries, allowances and pensions, if any, payable to or in respect of the Chairman, Vice-Chairman, members, officers and officials of the Tribunal, shall be charged upon the Consolidated Fund of the State.