LAWS(PAT)-1994-4-57

COMMERCIAL TAXES BAR ASSN Vs. STATE OF BIHAR

Decided On April 11, 1994
COMMERCIAL TAXES BAR ASSN Appellant
V/S
STATE OF BIHAR Respondents

JUDGEMENT

(1.) The Commercial Taxes Bar Association, Patna, is the Petitioner herein. The State of Bihar, Finance Commissioner, Law Secretary and the Commissioner of Commercial Taxes-cum-special Secretary are the Respondents in this writ petition.

(2.) In this writ petition the prayer is to direct the Respondents to constitute Commercial Taxes Tribunal, Bihar, in the manner it would protect and ensure its role as an independent and impartial forum for adjudication of the dispute as envisaged by the Act. The matter is one of public importance. We admit this writ petition and direct the Respondents to file counter affidavit, if any, within one month from today.

(3.) Section 8 of the Bihar Finance Act, 1981 , read along with Rule 33 of the Bihar Sales Tax Rules, 1983 , provide for the constitution of an Appellate Tribunal. The combined effect of the above provisions is that the Tribunal shall consist of three members. We should remember that this Tribunal is envisaged to be an expert body. The chairman shall be a retired High Court Judge or Judicial Officer of the rank of District Judge. Oral of the members of the Tribunal shall be an officer of Commercial Tax Department, not below the rank of Senior Joint Commissioner. The third member shall be a Chartered Accountant or an officer belonging to I.A.A.S. or a Government servant with certain qualifications. We are sure that in constituting the Tribunal the Government will bear in mind Section 8 of the Act and Rule 33 of the Rules and ensure that the provisions of the Act and the Rules are complied with. We are constrained to make this observation even at the threshold, since we are told that the Commercial Taxes Tribunal, which was functioning till late, had no Accountant Member from 1989, and no member of the Commercial Tax Department from 1992. The sole member was functioning after 1992. Plurality of members constituting the Tribunal is envisaged by the Act. After such constitution functions of the Tribunal may be exercised by one or more members designed in the exigencies of the Ad- ministration. Nonetheless, constitution of the Tribunal by plurality of members is envisaged under Rule 33 of the said Rules. Let this not be forgotten in constituting the new Tribunal, which is very necessary in public interest. It should be so done by the Government within one month from today.