Amendment of section

General20037 orders

Statutory text

(1) In sub-section
(1) of Section 10 of the Principal Act for the clause
- (a) "The persons who are qualified to be the judges of the High Court", following clause shall be substituted:--
- (a) the persons belonging to Uttaranchal Higher Judicial Service who hold or have held a post not below the rank of Additional District Judge; and
(2) In sub-section
(1) of Section 10 of the Principal Act; clause
- (ii) of proviso shall be omitted.
(3) In clause
- (a) of sub-section
(10) of Section 10 of the Principal Act, for sub-clause
- (i) & sub-clause
- (ii) the following sub-clauses shall be substituted:--
- (i) by a bench of two members, where such order is passed by an Additional Commissioner (Appeals), or the amount of tax, fee or penalty in dispute exceeds two lakh rupees;
- (ii) by a single member bench, in any other case, or in a case where an appeal, not being an appeal against the order of an Additional Commissioner (Appeals), preferred before July 9, 1997, was pending on July 31, 2004 and the amount of the tax, fee or penalty in dispute does not exceed rupees two lakh.

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