NEMICHAND JAIN Vs. STATE OF MADHYA PRADESH

JUDGEMENT

(1.) THESE two petitions involving common questions of fact and law are heard together and disposed of by this common order. Though the respondents are common, the petitioners are different. The petitioner in the first petition is Nemi Chand Jain ("n. C. Jain", for short) and the petitioner in the second petition is S. C. J. Kochhal.

(2.) SECTION 4 of the M. P. Vanijyik Kar Adhiniyam, 1994 ("the Act", for short) relates to constitution of Tribunals. By Amendment Act, 2003, the word "tribunal" has been substituted by the expression "appellate Board". Section 4 provides that subject to such rules as may be made in that behalf, the State Government may, by notification, with effect from a date specified therein, constitute a Tribunal to exercise the powers and perform the functions conferred on the Tribunal by or under this Act. Rule 4 of the M. P. Vanijyik Kar Niyam, 1995 ("the Rules", for short) as it originally stood, provided that the Tribunal shall consist of three or more Judicial and Account Members appointed by the State Government. The said rule was substituted by a new Rule 4 as per notification dated June 3, 2002, the relevant portion of which read as follows :

(3.) BY Notification dated January 10, 2003, the State Government, in exercise of power under Section 4 of the M. P. Vanijyik Kar Adhiniyam, 1994 constituted the "m. P. Commercial Tax Tribunal", with Shri Suraj Prakash (Retired I. A. S.) as Chairman and Shri G. P. Tiwari (Retired Additional Commissioner, Commercial Taxes) and Shri Nemi Chand Jain (Advocate, Guna) as the Members. By order dated February 7, 2003, the State Government stipulated the following terms and conditions in regard to the service of N. C. Jain, as Member of the Tribunal :