Section 21D in Andhra Pradesh General Sales Tax Act, 1957
21D. Procedure of the Appellate Tribunal.
(1)Subject to the provisions of this Act or any rule made thereunder, the Special Appellate Tribunal may, by order, regulate its practice and procedure.(2)No appeal shall be entertained by the special Appellate Tribunal unless the assessee pays the tax admitted to be due from him.Provided that if as a result of the appeal, any change becomes necessary in the assessment, the Special Appellate Tribunal may authorise the assessing authority to amend the assessment and on such amendment being made, the excess amount paid by the assessee shall, on his application, be refunded to him with simple interest at twelve percent per annum.(3)Every order passed by the Special Appellate Tribunal shall be final and shall not be called in question in any Court except the Supreme Court as provided under Section 21-E.(4)The functions of the Special Appellate Tribunal may be exercised :-(i)by a Bench consisting of Chairman, Vice-Chairman and the Member ; or(ii)by a Bench consisting of the Vice-Chairman and the Member constituted by the Chairman and the Member constituted by the Chairman; or(iii)by a Single Member in such cases as the Chairman may deem fit.Explanation. - The Single Member referred to in clause (iii) may be either the Chairman or the Vice-Chairman or the Member.Provided that if any case which comes up before a Single Member (who is not the Chairman) or a Bench of which the Chairman 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.(5)Where an appeal or application or revision is heard by a Bench consisting of the Chairman, Vice-Chairman and the Member and members differ in opinion on any point, the point shall be decided in accordance with the opinion of the majority and where the members of a Bench consisting of Vice-Chairman and Member differ in opinion on any point, the matter shall be referred to the Chairman, whose decision there on shall be final.
