Section 73 of Delhi Value Added Tax Act 2004 - Appellate Tribunal
What is Appellate Tribunal? Section 73 of DVAT Act 2004
Section 73 : Appellate Tribunal - Delhi Value Added Tax Act 2004
(1) The Government shall, as soon as may be after the
commencement of this Act, constitute an Appellate Tribunal
consisting of one or more members, as it thinks fit, to exercise
the powers and discharge the functions conferred on the
Appellate Tribunal by or under this Act:
PROVIDED that where the Appellate Tribunal consists of one
member, that member shall be a person who has held a civil
judicial post for at least ten years or who has been a member of
the Indian Legal Service (not below Grade III) for at least
three years or who has been in practice as an advocate for at
least ten years, and where the Appellate Tribunal consists of
more than one member, one such member shall be a person
qualified as aforesaid.
(2) Where the number of members of the Appellate Tribunal is
more than one, the Government shall appoint one of those members
to be the Chairperson of the Appellate Tribunal.
(3) Subject to the provisions of sub-section (1) of this
section, the qualifications and other conditions of service of
the member or members constituting the Appellate Tribunal and
the period for which such member or members shall hold office,
shall be such as may be determined by the Government.
(4) Any vacancy in the membership of the Appellate Tribunal
shall be filled up by the Government as soon as practicable.
(5) Where the number of members of the Appellate Tribunal is
more than one and if the members differ in opinion on any point,
the point shall be decided according to the opinion of the
majority, if there is a majority, but if the members are equally
divided, the decision of the Chairperson of the Appellate
Tribunal thereon shall be final.
(6) Subject to the previous sanction of the Government, the
Appellate Tribunal shall, for the purpose of regulating its
procedure and disposal of its business, make regulations
consistent with the provisions of this Act and the rules made
(7) The regulations made under sub-section (6) shall be
published in the official Gazette.
(8) The Appellate Tribunal shall, for the purpose
of discharging its functions, have all the powers
which are vested in the Commissioner under section
75 of this Act and any proceeding before the
Appellate Tribunal shall be deemed to be a judicial
proceeding within the meaning of sections 193 and
228, and for the purposes of section 196 of the
Indian Penal Code, 1860 (45 of 1860) and the
Appellate Tribunal shall be deemed to be a Civil
Court for all the purposes of section 195 and
Chapter XXVI of the Code of Criminal Procedure, 1973
(2 of 1974).
(9) Notwithstanding anything contained to the contrary in
this section, the Government, may, by a notification in the
official Gazette, constitute benches comprising of one or more
members, subject to such conditions and regulations as may be
laid down in the notification.