What is Appellate Tribunal Section 73 of DVAT Act 2004
(1) The Government shall, as soon as may be after the commencement of this Act, constitute an Appellate Tribunal consisting of one or more members, as it thinks fit, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by or under this Act:
PROVIDED that where the Appellate Tribunal consists of one member, that member shall be a person who has held a civil judicial post for at least ten years or who has been a member of the Indian Legal Service (not below Grade III) for at least three years or who has been in practice as an advocate for at least ten years, and where the Appellate Tribunal consists of more than one member, one such member shall be a person qualified as aforesaid.
(2) Where the number of members of the Appellate Tribunal is more than one, the Government shall appoint one of those members to be the Chairperson of the Appellate Tribunal.
(3) Subject to the provisions of sub-section (1) of this section, the qualifications and other conditions of service of the member or members constituting the Appellate Tribunal and the period for which such member or members shall hold office, shall be such as may be determined by the Government.
(4) Any vacancy in the membership of the Appellate Tribunal shall be filled up by the Government as soon as practicable.
(5) Where the number of members of the Appellate Tribunal is more than one and if the members differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, the decision of the Chairperson of the Appellate Tribunal thereon shall be final.
(6) Subject to the previous sanction of the Government, the Appellate Tribunal shall, for the purpose of regulating its procedure and disposal of its business, make regulations consistent with the provisions of this Act and the rules made there-under.
(7) The regulations made under sub-section (6) shall be published in the official Gazette.
(8) The Appellate Tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the Commissioner under section 75 of this Act and any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196 of the Indian Penal Code, 1860 (45 of 1860) and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
(9) Notwithstanding anything contained to the contrary in this section, the Government, may, by a notification in the official Gazette, constitute benches comprising of one or more members, subject to such conditions and regulations as may be laid down in the notification.
DELHI VALUE ADDED TAX ACT 2004
Section 61 : Power to stop, search and detain goods vehicles
Section 62 : Custody and release of records
Section 63 : Custody, return and disposal of goods, goods vehicle and security
Section 64 : Detention of goods pending disclosure
Section 65 : Obligation to provide reasonable assistance
Section 66 : Value Added Tax Authorities
Section 67 : Powers and responsibilities of the Commissioner
Section 68 : Delegation of Commissioner's powers
Section 69 : Change of an incumbent of an office
Section 70 : Power of Commissioner to make notifications
Section 71 : Persons to be public servants
Section 72 : Immunity from civil suit
Section 73 : Appellate Tribunal
Section 74B : Rectification of mistakes and Review
Section 75 : Power of Commissioner and other authorities to take evidence on oath, etc
Section 76 : Appeals to Appellate Tribunal
Section 77 : Extension of period of limitation in certain cases
Section 79 : Bar on appeal or objection against certain orders
Section 80 : Assessment proceedings, etc. not to be invalid on certain grounds