Appellate Tribunal

Tax200387 sections5 chapters

Chapter I PRELIMINARY

Statutory text

(1) The Government shall appoint an Appellate Tribunal consisting of a Chairman and two other members to exercise the functions conferred on the Appellate Tribunal by or under this Act. The Chairman shall be a judicial officer not below the rank of a District Judge, Grade-I and of the other two members one shall be an officer of the State Government not below the rank of a Joint Commissioner of Commercial Taxes, and the other shall be an officer of the Indian Revenue Service not below the rank of a Joint Commissioner.
(2) Any vacancy in the membership of the Appellate Tribunal shall be filled up by the State Government.
(3) Notwithstanding anything contained in sub-section (1), the Government may at any time, by order, constitute an additional Bench of the Tribunal, of whom one shall be a District Judge, Grade - I and the other shall be an Officer of the Commercial Taxes Department of the State Government not below the rank of a Joint Commissioner of Commercial Taxes to function at such place and for such period as they may specify therein.
(4) The Appellate Tribunal shall, with the previous sanction of the State Government make regulations consistent with the provisions of this Act and rules made thereunder, for regulating its procedure and the disposal of its business. Such regulations shall be published in the Andhra Pradesh Gazette and shall come into force on the date of its publication.

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