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4-B. Procedure of Appellate Board

4-B. Procedure of Appellate Board

(1) The powers and functions of the Appellate Board may be exercised and discharged by Benches constituted by the Chairman of the Appellate Board from among the members thereof.

(2) Subject to the provisions contained in sub-section (3), a Division Bench shall include at least one judicial member and one accountant member.

(3) The Chairman or any other member of the Appellate Board may, sitting singly, dispose of any case which pertains to a dealer whose total turnover as computed by the Assessing Officer in the case does not exceed rupees sixty lacs and the Chairman may, for the disposal of any particular case, constitute a Special Bench consisting of three or more members, one of whom shall necessarily be a judicial

member and one an accountant member.

(4) If the members of a Bench 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, they shall state the point or points on which they differ, and the case shall be referred by the Chairman of the Appellate Board for hearing on such point or points by one or more of the other members of the Appellate Board, and

such point or points shall be decided according to the opinion of the majority of the members of the Appellate Board who have heard the case, including those who first heard it.

(5) Subject to provisions of this Act, the Appellate Board shall have power to regulate its own procedure and the procedures of Benches thereof on all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.

(6) The Appellate Board shall, for the purpose of discharging its functions, have all the powers which are vested in the commercial tax authorities referred to in section 3,and any proceeding before the Appellate Board shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal code, 1860 (45 of 1860) and for the purpose of section 196 of the Indian Penal code, 1860 (45 of 1860), the Appellate Board shall be deemed to be a civil court for all the purposes of section 195 and Chapter 35 of the Code of Criminal Procedure, 1973 (No. 2 of 1974).

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .