TMI Blog2016 (5) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... at there is no administrative member in Commercial Tax Appellate Tribunal and, therefore, its appeals cannot be heard, in accordance with law. Held that:- a direction is, issued to the State Government through Principal Secretary (Finance), Government of Uttarakhand, Dehradun as well as to the Commissioner (Commercial Tax) to initiate the process of appointment of an administrative member of U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, they are being decided together by a common judgment and order for the sake of brevity, with the consent of learned counsel for the parties. 2) Writ Petition no. 1400 (M/S) of 2016, Nidhi Seeds Corporation vs Tribunal, Commercial Tax, Haldwani Bench, Haldwani and others, shall be the leading case. 3) By means of present writ petition(s), the petitioner(s) seek writ in the nature of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be heard, in accordance with law. 5) It will be appropriate to quote Section 54 of the Uttarakhand VAT Act, 2005 here-in-below. The same reads as under: 54. Constitution of Appellate Tribunal (1) The Government shall appoint a Tribunal consisting of a President and such members as it think fit to perform the functions assigned to the Tribunal by or under this Act. (2) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tarakhand Trade Tax Service, by selection on the principle of merit from amongst persons who hold or have held the post not below the rank of Additional Commissioner of Trade Tax. . 6) It, therefore, follows that in Commercial Tax Appellate Tribunal, an administrative member is to be appointed, besides a judicial member. The order sheet of the Commercial Tax Appellate Tribunal indicates that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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