(1)The State Government may, for carrying out the purposes of this Act, appoint a Commissioner of Taxes, and such other persons to assist him as it thinks fit.(2)Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.(3)The State Government may, instead of appointing any person under sub-section (1), invest, by notification, any officer to exercise any power under this Act and also specify therein the area, in which, power is to be exercised and thereupon such officer or officers shall be deemed to have been appointed under sub-section (1).(4)The State Government may, by notification in the Official Gazette, constitute a Tribunal to be called the Tripura Value Added Tax Tribunal. The Tribunal shall consist of such number of members as the State Government may think to appoint and where it consists of two or more members, one of them shall be appointed as the Chairman thereof.(5)The qualifications, conditions of service and tenure of the members constituting the Tribunal shall be such as may be prescribed.(6)No decision or action of the Tribunal shall be called in question merely on the ground of any vacancy in the Tribunal.(7)The functions of the Tribunal may be discharged by any of the members sitting either singly or in Benches of two or more members, as may be determined by the Chairman. If the members of a Bench are divided, the decision shall be the decision of the majority, if there be a majority; but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the Chairman of the Tribunal for hearing on such point or points to one or more of the members of the Tribunal; and such point or points shall be decided according to the majority of the members of the Tribunal who heard the case including those who first heard it:Provided that, if at any time, the Tribunal consists of only two members, the decision of the Tribunal shall be that of the Chairman in such cases.(8)Subject to the previous sanction of the State Government, the Tribunal shall for the purpose of regulating its procedure (including the place or places at which the Tribunal, the Benches or the members thereof shall sit) and providing the rules of Business, make regulations consistent with the provisions of this Act and the rules made thereunder;Provided that the regulations so made shall be published in the Official Gazette,(9)All persons appointed under this section shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860.CHAPTER - IV REGISTRATION
