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Section 12

The Lakshadweep Value Added Tax Regulation, 2022Regulations · 2022

(1) The Administrator shall, by notification in the Official Gazette, constitute one or more Union territory Appellate Authority to exercise the powers conferred on or imposed upon and to perform the functions assigned to it under this Regulation.

(2) A Union territory Appellate Authority shall consist of such number of members, not exceeding three, as may be prescribed.

13. A person shall not be qualified for appointment as a member of Appellate Authority unless he is or has been an officer holding or has held a post in the rank of, or equivalent to, a Secretary or Principal Secretary or Additional Chief Secretary or Chief Secretary to the Union territory Administration.

Where this provision sits

ActThe Lakshadweep Value Added Tax Regulation, 2022
Section12
StatusIn force as published by the source

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