TMI Blog2021 (6) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... the parties. 2. By this Petition under Article 226 of the Constitution of India Petitioner is challenging the Rule 6 (1 B) of the Maharashtra Value Added Tax Rules, 2005 which have stipulated a tenure of two years for members of the Maharashtra Sales Tax Tribunal which is contrary to the directions issued by the Hon ble Supreme Court in Union of India vs. Madras Bar Association (2010) 11 SCC 1 and Madras Bar Association vs. Union of India judgment dated 27.11.2020 in Writ Petition (C) No.804 of 2020. The Petitioner also challenges other provisions of the said Rules. The learned Counsel for the Petitioner relies on paras 32, 33, 34 and 35 of the said judgment of the Apex Court in the matter of Madras Bar Association which reads thus : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) requires to be struck down as being arbitrary. 33. According to the learned Attorney General, as the term of four years is subject to re-appointment, it would not make much of a difference if the term fixed is four years instead of five years. He mentioned that due to the provision for re-appointment, eligible lawyers who shall be appointed at the age of 45 years will have the advantage of four or five extensions or till the said member reaches the age of 65 years. 34. This Court directed the extension of the tenure of the members of the Tribunal from three years to seven or five years subject to their eligibility in the case of Union of India v. Madras Bar Association (2010) (supra). This Court was of the opinion that the term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oo short, in Roger Mathew (supra)) was put forward on behalf of the Union of India. In so far as the posts of Vice Chairman or Vice-Chairperson or Vice- President and members are concerned, Rule 9(2) fixes the tenure as four years or till they attain the age of 65 years whichever is earlier. In view of the law laid down in the earlier judgments, we direct the modification of the tenure in Rules 9(1) and 9(2) of the 2020 Rules as five years in respect of Chairman or Chairperson, Vice Chairman or Vice-Chairperson and the members. Rule 9(1) permits a Chairman, Chairperson or President of the Tribunal to continue till 70 years which is in conformity with Parliamentary mandate in Section 184 of the Finance Act. However, Rule 9(2) provides that V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.1.2020 7.9.2021 1 year 8 months 6 days 4 Hon ble Shri Bhagwat Patil 1.7.2019 30.6.2021 2 years 5 Hon ble Shri Dadasaheb Mandhar 29.6.2019 1.6.2021 1 year 11 months 4 days 6 Hon ble Shri Prashant Nandedkar 26.7.2019 25.7.2021 2 years He submits that there is urgency in the present matter. 4. The learned Counsel for the Petitioner submits that by way of interim relief the Respondents may be direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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