Delhi Value Added Tax Act, 2004
Section 73 - Appellate Tribunal under the DVAT Act, 2004
Section 73 of the Delhi Value Added Tax Act, 2004 provides for the constitution, membership, procedure, powers and benches of the Appellate Tribunal. It establishes the statutory framework for a tribunal to exercise appellate powers and discharge functions assigned under the Act.
Meaning and purpose of the Appellate Tribunal
An Appellate Tribunal is a statutory adjudicatory body empowered to decide appeals and other matters assigned by legislation. Under Section 73, the Delhi Government constitutes the tribunal, determines the prescribed service conditions and may establish benches by Gazette notification. The route for appeals is addressed separately in Section 76.
Section 73 - Statutory provisions
(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 there-under.
(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.
Explanation of Section 73
Constitution and qualifications - subsections (1) to (4)
The Government may constitute a tribunal of one or more members. Where there is a single member, that person must meet the judicial, Indian Legal Service or advocate-experience qualifications specified in the proviso. Where there are multiple members, at least one must meet those qualifications. The Government appoints the Chairperson from among the members, determines service conditions subject to subsection (1), and fills vacancies.
Decision-making and regulations - subsections (5) to (7)
Differences of opinion among members are resolved by majority; if equally divided, the Chairperson's decision is final. Subject to prior Government sanction, the Tribunal may regulate its procedure through regulations consistent with the Act and rules. Those regulations must be published in the Official Gazette.
Judicial powers - subsection (8)
The Tribunal has the powers vested in the Commissioner under Section 75. The provision also treats proceedings as judicial proceedings for the specified Indian Penal Code provisions and treats the Tribunal as a civil court for the specified purposes of the Code of Criminal Procedure, 1973. These are statutory references in the DVAT text; their application must be read with subsequent criminal-law changes and applicable saving provisions.
Constitution of benches - subsection (9)
Notwithstanding the other provisions of Section 73, the Government may constitute benches consisting of one or more members through an Official Gazette notification, subject to the conditions and regulations set out in that notification.
Related provisions and official resources
Read Section 74 (Objections), Section 75 (Powers to take evidence) and Section 76 (Appeals). For the authoritative law, amendments, rules and notifications, consult the Delhi Department of Trade and Taxes and the Gazette of India, as applicable. Tribunal composition and operative procedures should be verified against relevant Delhi Government notifications.