(1.) SUB-rule (2) of Rule 33 of the Bihar Sales Tax Rules, 1983 provides that the Tribunal constituted under Section 8 of the Act shall consist of three members; one of whom shall be a retired High Court Judge not exceeding 65 years of age or a Judicial Officer of the rank of District Judge and he shall be the Chairman of the Tribunal. SUB-rule (6) of Rule 33 of the said Rules provides that any person appointed as a Member of the Tribunal shall ordinarily hold office for a period of three years. SUB-rule (11) of Rule 33 of the said Rules provides that the Members of the Tribunal shall ordinarily be appointed for a period of three years from the date of their appointments, provided that the period of appointment may be reduced or extended by the State Government.
(2.) THE writ petitioner-appellant was appointed as the Chairman of the Tribunal when he was a Judicial Officer of the rank of District Judge. THE appointment letter provided that such appointment is for a period of three years. THE writ petitioner retired from the post he was holding as a Judicial Officer of the rank of District Judge prior to expiry of three years from the date of his appointment and accordingly he was asked to step down from the post of Chairman of the Tribunal.
(3.) WE accordingly find no reason to interfere. The appeal fails and the same is dismissed.