TMI Blog1975 (4) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Appellate Tribunal consisting of two members, including the Chairman, cannot hear and dispose of an appeal before it, as it is contrary to section 3 of the Andhra Pradesh General Sales Tax Act. Since a Bench consisting of the Chairman and one of the members alone heard the appeal, the Bench was wrongly constituted and the decision by it is void and a nullity. This contention was not raised be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an constitute a Bench consisting of all the members including himself or of any two members excluding himself, or of two members including himself. That is in the discretion of the Chairman, but the point is that the Chairman alone should constitute these Benches. The same thing is reiterated in clause (iv) of sub-section (3)(a), which empowers the Chairman to empower a single member to hear cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber of the committee, that means he has constituted that Bench. Therefore, it is perfectly in accordance with section 3(3)(a)(iii). This shows that the contention of Sri Dasaratharama Reddi is wholly untenable. The other questions raised by the learned counsel are only questions of fact which do not warrant interference in a tax revision case. Consequently, the tax revision case is dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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