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State of Punjab - Section

Section 3A in Punjab General Sales Tax Act, 1948

3A. Constitution of Tribunal.

(1)The State Government shall, by notification in the Official Gazette, constitute one or more Tribunals, as the State Government may deem fit, to exercise the functions conferred by this Act.
(2)A Tribunal shall consist of one person only to be appointed by the State Government.
(3)A person shall not be qualified for appointment as a Presiding Officer of a Tribunal, unless -
(a)he is a serving or a retired Judge of the High Court, or
(b)he is serving or a retired member of the Indian Administrative Service who is or has been a Financial Commissioner.
(4)No person shall be appointed or continue as a Presiding Officer of a Tribunal, if he has attained the age of sixty-five years.
(5)Subject to the provisions of sub-section (4), the term of the Office of the Presiding Officer of a Tribunal shall be three years and he shall not be eligible for re-appointment.
(6)The Presiding Officer of a Tribunal shall be entitled to such salaries and allowances and shall be governed by such conditions of service as may be prescribed.
(7)The Presiding Officer of a Tribunal may be removed from the office by the State Government, if -
(a)he is adjudged an insolvent; or
(b)he takes up employment outside the duties of his office; or
(c)in the opinion of the State Government -
(i)he has become incapable of acting on account of unsoundness of mind or any other reason; or
(ii)he is guilty of such misconduct as could render him unfit to continue as Presiding Officer; or
(d)he is convicted of an offence involving moral turpitude.
(8)The Presiding Officer of a Tribunal may, at any time, by writing under his hand addressed to the State Government resign his office, but his resignation shall take effect from the date on which it is accepted.(8-A) Nothing in sub-sections (5), (6), (7) and (8) will apply to a serving Judge of the High Court or to a serving member of the Indian Administrative Service appointed as Presiding Officer of a Tribunal and they shall be governed by such conditions of service as are applicable to them as Judge of the High Court or member of the Indian Administrative Service, as the case may be :Provided that the term of office shall not in either case exceed three years.
(9)A vacancy in the office of the Presiding Officer of a Tribunal shall be filled by the State Government as soon as practicable in accordance with the provisions of the Act and the proceeding before a Tribunal may be continued from the stage at which the vacancy is filled.
(10)No order made and no act done or proceedings taken under this Act by or before a Tribunal shall be called in question in any manner on the ground merely of any defect in the constitution of the Tribunal.
(11)Subject to such conditions and limitations as may be prescribed, a Tribunal shall have power to award costs, and the amount of such costs shall be recoverable from the person ordered to pay the same as arrears of land revenue.
(12)Subject to any rules that may be made in this behalf, a Tribunal shall follow such procedure as it may deem fit.
(13)A Tribunal shall, subject to any direction given by the State Government, sit at such place or places within its jurisdiction as it may be deem fit.
(14)The State Government may appoint such officers and servants as may be required to enable a Tribunal to carry out its functions under the Act.
(15)The administrative expenditure of a Tribunal including all salaries, allowances and pensions, if any, payable to or in respect of the Presiding Officer, Officers and servants of a Tribunal shall be charged upon the Consolidated Fund of the State.