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(1)
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The Appellate Board shall consist of a chairman and members appointed by the State Government.
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(2)
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(a) The chairman of the Appellate Board shall be a serving or retired member of the Indian Administrative Service of the Madhya Pradesh Cadre, who has held the post of Principal Secretary or equivalent in the government of Madhya Pradesh for at least three years.
(b) At least one member of the Appellate Board shall be an advocate within the meaning of the Advocates Act, 1961 (No.25 of 1961) or a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (No.38 of 1949), who has experience of at least ten years of practice in Sales Tax, Commercial Tax or Income Tax.
(c) At least one member of the Appellate Board shall be an Officer of the rank of Additional Commissioner of Commercial Tax Department.
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(3)
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The tenure of the Chairman and members shall ordinarily be for five years which may be extended by the State Government by such period, as it may think fit, but shall not be beyond the age of 65 years in case of the Chairman and 62 years in case of members:
Provided that the Chairman and the members shall hold office during the pleasure of the State Government.
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(4)
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The salaries, allowances and other conditions of service of the Chairman and members of the Appellate Board shall be such as the State Government may, by order, specify.
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(5)
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A member of the Appellate Board may at any time tender his resignation from the post and such resignation shall take effect from the date of its acceptance by the State Government.
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(6)
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The State Government may terminate before the expiry of the tenure, the appointment of the Chairman or a member of the Appellate board, if the Chairman or the member:
(a) is adjudged as an insolvent; or
(b) if engaged during his term of office in any paid employment outside the duties of his office; or
(c) is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body; or
(d) is convicted of an offence involving moral turpitude; or
(e) has acquired such financial or other interest as is likely to affect prejudicially his functions; or
(f) has so abused his position as to render his continuance in office prejudicial to public interest.
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(7)
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The Headquarters of the Appellate Board shall be at Bhopal.
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(8)
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(a) The functions of the Appellate Board under the Act and the Act and the rules made thereunder may be discharged by any of the members sitting in single Bench, or in a bench of two members or the Full Bench, as may be constituted by the Chairman.
(b) The Chairman shall be competent to transfer a pending case/proceeding from one Bench to another.
(c) An appeal against the order of the Commissioner shall be heard and decided either by the Chairman or by a bench consisting of the Chairman and a member.
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(9)
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In the event of difference of opinion between the two members of the bench, the appeal shall be heard and decided by the Full bench. In case any member of the Appellate Board, in deciding any case pending before him, has a difference of opinion about any earlier judgment passed by a single member or by a bench, then the case shall be referred to the Full bench.
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(10)
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(a) The State Government shall determine the nature and category of the officers and employees required to assist the Appellate Board in the discharge of its functions and provide the Appellate Board such officers and other employees as it may think fit.
(b) The officers and other employees of the Appellate Board shall discharge their functions under the general superintendence of the Chairman.
(c) The salaries, allowances and conditions of service of the officers and other employees of the Appellate Board shall be such as the State Government may, by order, specify.
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