4. [ Constitution of Tribunal and its functions. [Inserted by Notification No. A-13-22-89-ST-V(68) dated 3-6-2002. Prior to omission it reads as under: '4. Constitution of Tribunal and its functions. - The Tribunal shall consist of three or more judicial and account members appointed by the State Government.']
(1)The Tribunal shall consist of a Chairman and two members, appointed by the State Government,] who have vast experience of administration or taxation matters.(2)The Headquarters of the Tribunal shall be at Bhopal.(3)The function of the Tribunal under the Act may be performed by any one of the members sitting singly or a bench of two members of the full bench :Provided that any appeal against the order of [...........] [Words 'the appellate Deputy Commissioner or' omitted by Notification No. A-13-22-89-ST-V (51), dated 11-9-2003.] the Commissioner shall be heard and decided either by Chairman or by a Bench consisting of the Chairman as a member.(4)In the event of difference of opinion between the two members, the appeal shall be heard and decided by the Full bench. In case any member of the Tribunal, in deciding any case pending before him, has a difference of opinion about any earlier judgement passed by a single member or a bench then he shall refer the case to the Full bench.(5)(a)The State Government shall determine the nature and categories of the Officers and Employees required to assist the Tribunal in the discharge of its functions and provide such Officers and other Employees as it may think fit.(b)The Officers and other Employees of the Tribunal shall discharge their functions under the general superintendence of the Chairman of the Tribunal.(c)The salaries, allowances and other conditions of service of the Chairman, member, Officers and other Employees of the Tribunal shall be such as the State Government may, by order specify.
