Section 19 Gujarat VAT Act
Gujarat VAT Act, The State Government shall constitute a Tribunal consisting of as many as members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act.
Gujarat VAT Act
(1) The State Government shall constitute a Tribunal consisting of as many as members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act.
(2) The State Government shall constitute one of the members of the Tribunal to be president thereof.
(3) The qualification of the members consisting the Tribunal shall be such as may be prescribed and a member shall hold office for such period as State Government may fix.
(4) The State Government may terminate the appointment of any member of the Tribunal before the expiry of term of his office, if such member, —
(a) Is adjudged an insolvent, or
(b) Engages during his term of office in any paid employment outside the duties of his office, or
(c) Is or becomes in any way concerned or interested in any contract or agreement by or on behalf of the State Government or participates in any way in the profit thereof or in any benefit or emoluments arising there from otherwise than as a member, or
(d) Is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body, or
(e) Is convicted of an offence involving moral turpitude.
(5) Any vacancy of a member of the Tribunal shall be filled up by the State Government as soon as practicable.
(6) The functions of the Tribunal may be discharged by one or more benches thereof constituted in accordance with the regulation made under sub-section (9).
(7) If the members of the tribunal or a Bench thereof are divided, the decision shall be the decision of majority , if there be a majority , but if the members are equally divided they shall state the point or points on which they differ, and the case shall be referred by the president of the Tribunal for hearing on such point or points to one or more of the other members of the Tribunal, and such point or points shall be decided according to the majority of the members of the Tribunal who heard the case including those who first heard it.
(8) Subject to such conditions and limitations as may be prescribed, the Tribunal shall have power to award cost and the amount of such costs shall be recoverable from the person ordered to pay the same as an arrears of land revenue.
(9) Subject to the previous sanction of the State Government, the Tribunal shall, for the purpose of regulating its procedure (Including the place or places at which the Tribunal or the Benches thereof shall sit) and the disposal of its business, make regulations consistent with the provisions of this Act and the rules.
(10) The regulations made under sub-section (9) shall be published in the Official Gazette.
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