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CHAPTER
– II
APPELLATE
TRIBUNAL AND APPOINTMENT
OF
OFFICERS
3.
Constitution of Appellate Tribunal
(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 the 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 an Additional 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, consisting of a
Chairman who shall be a
District
Judge Grade – I and two members of whom 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 an Additional Commissioner to function at such place and for such period as
may be specified therein.
(4)
Where any orders passed by the Benches specified in sub-section (1) and (3) are
in conflict with each other on same issue the senior Chairman of the two
benches, on application or suo-moto shall constitute and preside over a full
Bench of not less than five members in the manner specified in the regulations
made under sub-section (5) and the decision of such bench shall be final.
(5)
The Appellate Tribunal shall, with the previous sanction of the Government make
regulations consistent with the provisions of the Act and rules made there
under, for regulating its procedure and the disposal of its business. Such
regulations shall be published in the Andhra Pradesh Gazette.
3-A
The
State Government, may, appoint a Commissioner of Commercial Taxes and as many
Additional Commissioners of Commercial Taxes, Joint Commissioners of Commercial
Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners
of Commercial Taxes, Assistant Commissioners of Commercial Taxes, Commercial Tax
Officers and Deputy
Commercial
Tax Officers as they think fit, for the purpose of performing the functions
respectively conferred on them by or under the Act. Such officers shall perform
the said functions within such area or areas or the whole of the State of Andhra
Pradesh as the Government or any authority or officer empowered by them in this
behalf may assign to them.
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