Section 3 in Andhra Pradesh General Sales Tax Act, 1957
3. Appellate Tribunal.
(1)The State Government shall appoint an Appellate Tribunal consisting of a Chairman and two other members to exercise the functions conferred on the Appellate Tribunal by or under this Act. The Chairman shall be a judicial officer not below the rank of a District Judge and of the other two members one shall be an officer of the State Government not below the rank of a Deputy Commissioner of Commercial Taxes, and the other shall be a Chartered Accountant, within the meaning of the Chartered Accountants Act, 1949, or a person possessing the degree of M.Com or B.com., (Hons) of any recognised university in India for atleast ten years or an officer not below the rank of a Deputy Commissioner of Central Excise Department or Income tax Department.(2)Any vacancy in the membership of the Appellate Tribunal shall be filled up by the State Government.(3)(a)The functions of the Appellate Tribunal may be exercised -(i)by a Bench consisting of all the members of the Appellate Tribunal, or(ii)by a Bench consisting of two members constituted by the Chairman, or(iii)by a Bench consisting of the Chairman and other member as constituted by the Chairman, or(iii-a) by a Bench consisting of the other two members in case the Chairman is absent on leave or transfer or in case of the office of the Chairman is vacant otherwise;(iv)by a single member of the Appellate Tribunal constituted by the Chairman in cases where the turnover does not exceed (rupees five lakhs):Explanation. - The single member referred to in item (iv) above may be either the Chairman himself or any other member.(b)Where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points, such point or points shall be decided in accordance with the opinion of the majority.(c)Where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members.(d)If any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairmen is not a member) involves a question of law, such single member or Bench may in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a member.(3-A) (a) Notwithstanding anything contained in sub section (1), the Government may at any time, by order, constitute an additional Bench of the Tribunal, with two members, of whom one shall be a District Judge Grade II and the other shall be an Officer of the Commercial Taxes Department of the State Government not below the rank of a Joint Commissioner to function at such place and for such period as they may specify therein.(b)Where the members of the additional Bench are equally divided in opinion as to the decision to be given on any point or points, they shall state the point or points on which they differ and make a reference to the Chairman who shall thereupon hear the point or points himself and such point or points shall be decided according to the opinion of the majority of the Chairman and the members of the Bench who heard the case.(c)The regulations made under sub section (4) shall apply to the Bench constituted under this sub section.(4)The Appellate Tribunal shall, with the previous sanction of the State Government make regulations consistent with the provisions of this Act and rules made thereunder, for regulating its procedure and the disposal of its business.(5)The regulations made under sub section (4) shall be published in the Andhra Pradesh Gazette
