Section 21A in Andhra Pradesh General Sales Tax Act, 1957
21A. Constitution of Special Appellate Tribunal under Article 323-B of the Constitution of India in regard to sales tax matters.
(1)The State Government may, by notification, constitute for the State a special Appellate Tribunal called "The Andhra Pradesh Sales Tax Special Appellate Tribunal" for the purposes of this Act.(2)The Special Appellate Tribunal shall exercise the functions conferred on it by or under this Act.(3)The Special Appellate Tribunal shall consist of a Chairman, a Vice-Chairman, and a Member to be appointed by the Government: Provided that where a sitting or retired Judge of a High Court is to be appointed as Chairman, such appointment shall be made in consultation with the Chief Justice of the High Court.(4)No person shall be qualified for appointment,-(a)as chairman unless he is or has been a judge of a High Court;(b)as Vice-Chairman unless he,-(i)is a serving or retired Secretary to Government with special knowledge and experience in law or commercial taxes matters for a period of at least one year; or(ii)is or has been the Commissioner of Commercial Taxes for a period of atleast one year;(c)as Member unless he,-(i)is or has been a member of the Appellate Tribunal for a period of atleast one year by virtue of being an officer of the Commercial Taxes Department; or(ii)is or has been a Joint Commissioner of Commercial Taxes, with experience for a period of atleast one year on the legal side in connection with the making of laws and framing of rules of the Commercial Taxes Department.(5)Any Vacancy in the office of Chairman, Vice-Chairman or Member shall be filled in accordance with the provisions of this Act. Explanation:- For the purposes of Section 21-A to 21-F the words "Chairman", "Vice- Chairman", and "Member" mean respectively the Chairman, Vice-Chairman and Member of the Special Appellate Tribunal.
