Taxing authorities

(1) The State Government may, for carrying out the purposes of this Act, appoint a Commissioner of Taxes, and such other persons to assist him as they think ft, (2) Persons appointed under sub-section (1} shall exercise such powers as mat be conferred and merform such dnttirs ss may be required by, or under this Act. (3) All persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of Indian Penal Code, 1860 (Act RLY of 1360), (4) The State Government by notification in the Official Gazette, constitute a Tribunal te be called the Tripura Purchase Tax Tribunal. The Tribunal shall consist of such ramlber of members as the State Giyerminent may think to appoint and where it consists of two or more mointhers, one of them shall be appointed as {he Chairman there +f, (5) The qualifications, conditions of serviee and tenure of the members constituting the Tribune] shall be such as may be prescribed. (6) No decision or action of the Tribunel shail be called in question merely on the ground of any vacaney in the Tribunal. (7) The functions of the Tribunal may be discharged by any of the members silting either singly or in Beneh or of two or more members, as may be determined by the Chairman. Tf the members of a Bench are divided, the decision chell be the decision of the majority, if there he a majority. But if the members are equally divided, they shall state the point or points on whieh they differ, and the case shall he referred by the Chairman of the Tribunal for hearing on sach point or paints to one more of the members of the Tribunzt and such peint or poitrts shall be decided arrording to the majority of the members of the Tribunal who heard the case including those who first hear] it: Provided that if at any time the Tribunal consists of only to members, the decision af the Tribunal shall he that of the Chairman in such cases.