Section 11(3) in The Maharashtra Value Added Tax Act, 2002
(3)[ Every member of the Tribunal shall be a person, who,-(i)is or has been, a Judge of the High Court, or(ii)is or has been, a District Judge, or(iii)is qualified for appointment as a District Judge, and has held Judicial Office for not less than ten years, or(iv)(a)has, for a continuous period of not less than two years held office, not below the rank of Joint Commissioner of Sales Tax or, as the case may be, Joint Commissioner of State Tax and has dealt with quasi-judicial proceedings, or(b)is retired and has before his retirement held office not below the rank of Joint Commissioner of Sales Tax or, as the case may be, Joint Commissioner of State Tax and had before his retirement dealt with quasi-judicial proceedings, or(c)is retired and before his retirement has held office as member of the Tribunal.Explanation. - For the purposes of this sub-section, quasi-judicial proceedings shall include assessment, audit or appeal proceedings.(3-A) (a) The members, specified in clause (i), (ii) or (iii) shall be appointed or re-appointed by the State Government after consultation with the High Court of Judicature at Bombay.(b)The member, specified in clause (iv), shall be appointed or re-appointed by the State Government on the recommendations of a Selection Committee, constituted in the prescribed manner.(3-B) The terms of office of the member of the Tribunal shall be such as may be prescribed. The member shall hold office for such period, as may be prescribed or as the State Government may, by special order in his case, specify.] [Substituted by Maharashtra Act No. 26 of 2018, dated 31.3.2018.]
