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2017 (12) TMI 1232 - HC - VAT and Sales TaxAppointments of administrative member (technical member) of the tribunal - Constitutional validity of Section 11 of the VAT Act and Rule 6 of the VAT Rules - concept of independence of judiciary - it was alleged that the provisions are violative of the basic structure of the Constitution of India - Government Resolution dated 2nd June 1973 issued by the Finance Department, Government of Maharashtra - amendment to the said resolution. Held that: - no Member covered by clauses (a), (b) or (c) of subrule (1) of Rule 6 of the VAT Rules shall be appointed without making effective consultation with the High Court of Judicature at Bombay. A Bench of two or more Members shall always be headed by a Judicial Member appointed under clauses (a), (b) or (c) of subrule 1 of Rule 6 of the VAT Rules. The matters which are required to be decided by the Members sitting singly shall always be placed before a Judicial Member only. In case of emergency, when none of the Judicial Members are available, the matters where an urgent adinterim or interim relief is sought can be placed before the Administrative Member sitting singly. As far as selection of the Members covered by clauses (d), (e) and (f) of subrule (1) of Rule 1 of Rule 6 is concerned, the State Government shall constitute a proper Selection Committee preferably headed by a retired Judge of this Court, in the light of observations made in this judgment and order. The State shall also ensure that the Members shall be judicially trained in the sense that they have long experience of dealing with quasijudicial proceedings and/or adjudication proceedings. High court disposed off the petition with detailed instruction to the government.
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