(1) The Government shall constitute an Appellate Tribunal consisting of, subject to the provisions of sub-section (2), a Chairman and two other members to exercise the functions conferred on the Appellate Tribunal by or under this Act. The Chairman shall be a Judicial Officer not below the rank of a District Judge and the other two members shall possess such qualifications as may be prescribed.
(2) Notwithstanding anything contained in sub-section (1), the Government may, from time to time, appoint such number of persons to be additional members of the Appellate Tribunal as the Government may deem necessary and for such period as may be specified in this behalf:
Provided that as nearly as may be one half of such additional members shall be Judicial Officers not below the rank of a Subordinate Judge and the remaining additional members shall possess such qualifications as may be prescribed.
(3) Any vacancy in the membership of the Appellate Tribunal shall be filled by the Government.
(4) (a) The functions of the Appellate Tribunal may be exercised -
(i) by a Bench consisting of three members constituted by the Chairman; or
(ii) by a Bench consisting of two members constituted by the Chairman;
(iii) by a single member of the Appellate Tribunal nominated in this behalf by the Chairman, in cases where the disputed turnover as determined by the assessing authority does not exceed one lakh of rupees.
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1. Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008.
2. Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008, and again by Section 3 of Amendment Act 23 of 2011 with effect from 26th August 2010.
Explanation.—The single member referred to in sub-clause (iii) may be either the Chairman or any Other 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.
(b) Where an appeal or application is heard by a Bench consisting of three members and the members differ in opinion on any point, the point shall be decided in accordance with the opinion of the majority.
(c) Where an appeal or application is heard by a Bench consisting of two members, and the members are divided in their opinion on any point, the point shall be referred for decision to a Bench consisting of three members, of whom one shall be the Chairman.
(5) The Appellate Tribunal shall, with the previous sanction of the Government, make by notification, 1regulations consistent with the provisions of this Act and the rules made there under for regulating the constitution and the procedure and the disposal of its business.
51 .Appeal to Appellate 2[Deputy] Commissioner.-- (1) Any person objecting to an order passed by the appropriate authority under section 22, section 24, section 26, sub-sections (1), (2), (3) and (4) of section 27, section 28, section 29, section 34 or sub-section (2) of section 40 other than an order passed by an 3[Deputy] Commissioner (Assessment) may, within a period of thirty days from the date on which the order was served on him, in the manner prescribed, appeal to the Appellate 3[Deputy] Commissioner having jurisdiction:
Provided that the Appellate 3[Deputy] Commissioner may, within a further period of thirty days admit an appeal presented after the expiration of the first mentioned period of thirty days if he is satisfied that the appellant had sufficient cause for not presenting the appeal within the first mentioned period:
Provided further that in the case of an order under section 22, section 24, section 26, subsections (1), (2), (3) and (4) of section 27, section 28 or section 29, no appeal shall be entertained under this sub-section unless it is accompanied by satisfactory proof of the payment of the tax admitted by the appellant to be due or of such instalments thereof as might have become payable, as the case may be, and twenty-five per cent of the difference of the tax assessed by the assessing authority and the tax admitted by the appellant.
(2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by such fee not exceeding one hundred rupees as may be prescribed.
(3) In disposing of an appeal, the Appellate 3[Deputy] Commissioner may, after giving the appellant a reasonable opportunity of being heard, and for the sufficient reasons to be recorded in writing -
(a) in the case of an order of assessment --
(i) confirm, reduce, enhance or annul the assessment or the penalty or both;
(ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or
(iii) pass such other orders as he may think fit; or _____________________________
1. See page 441 for the regulations notified under this sub-section.
2. Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008.
3. Substituted by Tamil Nadu Amendment Act 18 of 2009, with effect from 30th July 2008.
b) in the case of any other order, confirm, cancel or vary such order:
Provided that at the hearing of any appeal, the appropriate authority shall have the right to be heard either in person or by a representative.
(4) Notwithstanding that an appeal has been preferred under sub-section (1), the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred:
Provided that the Appellate 1[Deputy] Commissioner may, in his discretion, give such directions as he thinks fit in regard to the payment of the tax before the disposal of the appeal, if the appellant furnishes sufficient security to his satisfaction, in such form and in such manner as may be prescribed:
Provided further that the directions given under the first proviso shall stand vacated, if no order is passed under sub-section (3) within a period of one hundred and eighty days of the issue of order under the said proviso.