(1) The scales of pay and other service conditions of the members of the Tribunal shall be such as may be decided by the Government:
Provided that the substantive pay drawn by a retired person at the time of retirement or its equivalent in the revised scale of pay in force at the time of his appointment as a member of the Tribunal less the amount of gross monthly pension, shall be protected.
Explanation.— The words “gross monthly pension” as used in this rule shall mean pension plus pension equivalent to death-cum-retirement gratuity and commuted pension.
(2) A person appointed as a member of the Tribunal who retires from his substantive post during his tenure as such, shall get the salary and allowances as provided in sub-rule (1) immediately after the date of retirement.
(3) A member of the Tribunal shall, for journey performed in connection with his official duties, be entitled to the travelling allowances at the rates for the time being admissible under the Punjab Civil Services Rules Volume III to officers of Grade 1.
(4) A member of the Tribunal shall be entitled to such medical facilities as are admissible to Class 1 Officer.
(5) A member of the Tribunal shall, if he is serving Judge of the High Court or is in Government service, be entitled to such kinds of leave including casual leave as it is admissible under the provisions of service rules applicable to him and if he is retired Judge of the High Court or is a retiree from Government service from a post which entitles him to be appointed as a member, he shall be entitled to such kinds of leave including casual leave, as was admissible immediately before his date of retirement according to the service rules applicable to him, and any other person who is appointed member of the Tribunal shall be entitled to such kinds of leave including casual leave as may be decided by the Government. The power to grant leave shall vest in the State Government.
9. The costs of all appeals or applications made before the Tribunal shall be in the discretion of the Tribunal:
Provided that such costs shall not exceed rupees two thousand in any case.
Salary, allowances and other conditions of service of member of Tribunal.
section 57(11).
Award of costs by Tribunal.
section 57(14).
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CHAPTER III Taxable Quantum, Registration of Dealers, Amendment, Renewal and Cancellation of Certificate of Registration
10. In relation to a dealer who resides outside the State but delivers for sale in the State, supplies or distributes in the State, any goods other than those specified in Schedule B, the taxable quantum shall be nil.