(1)(a)The Government shall, by notification, constitute a Tribunal to be called the Orissa Sales Tax Tribunal, which shall exercise such powers and discharge such functions as may be conferred or imposed by or under the provisions of this Act.(b)The Tribunal shall consist of six members, of whom three shall be appointed from among the members of the Orissa Superior Judicial Service (Senior Branch) (thereinafter called the Judicial members of the Tribunal) and the other three members shall be appointed from among the members of the Orissa Finance Service, Class-I (Upgraded Super time) (hereinafter called the Accounts members of the Tribunal).(c)The Senior-most Judicial member of the Tribunal shall be the Chairman of the Tribunal, who shall constitute benches, allot cases to the benches and exercise supervision in respect of their disposal,(d)THe Chairman of the Tribunal shall look to the overall administration of the Tribunal subject to regulations to be made by the Tribunal with the previous sanction of the Government consistent with the provisions of this Act and rules.(e)Any vacancy in the membership of the Tribunal shall be filled up by the Government.
