(1)There shall be an Appellate Tribunal consisting of such members including a Chairperson, as the State Government may, from time to time, deem it necessary to appoint from amongst-(a)the persons who are qualified to be judges of the High Court, and serving or retired person; and(b)the serving or retired person belonging to the Manipur Taxation Department who held or has held a post not below the rank of Deputy Commissioners of Taxes :Provided that where the Appellate Tribunal consists of one or more persons who is or are members of the Manipur Judicial Services, then he or the senior-most amongst them shall be appointed as Chairperson.(2)The member of the Appellate Tribunal including the Chairperson so appointed may continue as such till he attains the age sixty two years.(3)No decision or action of the Appellate Tribunal shall be called in question merely on the ground of any vacancy in the Tribunal.(4)The function of the Appellate Tribunal may be discharged by any of the members sitting in benches of two or more members as may be determined by the Chairperson.(5)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 Chairperson of the Appellate Tribunal for hearing on such point or points to one or more of the members of the Appellate Tribunal and such point or points shall be decided according to the majority of the members of the Appellate Tribunal who heard the case including those who first heard it.(6)Subject to such conditions and limitations as may be prescribed, the Appellate Tribunal shall have the power to award costs in any matter decided by it and the amount of such costs awarded against a dealer shall be payable by him as if it were tax due from him under this Act and, in case of default by him, it shall be recovered from him in the manner provided in Chapter-V and the amount of such costs awarded against any authority under this Act shall be payable to a dealer by such authority in such manner as may be prescribed.(7)Subject to the previous sanction of the State Government, the Appellate Tribunal shall, for the purpose of regulating its procedure and providing the rules of business, make regulations under this Act and the rules made thereunder.(8)The regulations made under sub-section (7) shall be published in the Official Gazette.
