MAIDAN TOWN Vs. STATE OF BIHAR

JUDGEMENT

(1.) The challenge in the present petition is to the notification dated 3rd of September, 2015 (Annexure-5) issued by Commercial Taxes DepNment by which respondent No.6 was appointed as Member (Accounts) of Commercial Taxes Tribunal in exercise of the powers conferred under Section 9(3) of the Bihar Value Added Tax Act, 2005 (hereinafter referred to as the Act).

(2.) The Commercial Taxes Tribunal consist of 3 members. The Chairperson of the Tribunal shall be a retired High Court Judge, not exceeding the age of sixty-five years or a judicial officer of the rank of District Judge under Section 9(2) of the Act. One of the two other members shall be a member of Commercial Taxes Department, not below the rank of Joint Commissioner under Section 9(3). In respect of the third member, the eligibility conditions are as under:-

(3.) The controversy is as to whether respondent No.6 is eligible to be a member of the Commercial Taxes Tribunal as he is said to have no experience in "administration of accounts and financial Management" as contemplated in Section 9(3)(c) of the Act in the category of serving as retired Government servant. The respondent No.6 on the date of appointment had ceased to be a member of Commercial Taxes Department as he attained superannuation on 31st of August, 2015.