(1) The Government shall, by notification with effect from a date specified therein, constitute an Appellate Tribunal to exercise the powers and perform the functions conferred on the Tribunal by or under this Act.

(2) Pending constitution of the Tribunal and till the date specified in the notification under sub-section (1), the Assam Board of Revenue shall act as Tribunal for the purpose of this Act and on the date aforementioned all proceedings pending before the Assam Board of Revenue, acting as Tribunal shall stand transferred to the Tribunal constituted under sub-section (1).

(3) The Tribunal shall consist of a Chairperson and as many other members as the Government may, from time to time, think it necessary to perform the functions assigned to the Appellate Tribunal by or under this Act.

(4) The Chairperson shall be a person who is or has been a Judicial Officer not below the rank of a District Judge and the other members shall possess such qualifications as may be prescribed.

(5) The Chairperson and the Judicial Members of the Tribunal shall be appointed by the Government in consultation with the Chief Justice of the High Court of the State. Other members shall be appointed by the Government from the serving or retired officers of the Assam Taxation Service who hold or had held a post not below the rank of a Joint Commissioner of Taxes.

(6) The members of the Tribunal shall be so appointed as to make the strength of members from the State Judicial Service and the State Taxation Service, as far as possible, equal.

(7) The conditions of service and tenure of the members constituting the Tribunal shall be such as may be prescribed.

(8) No decision or action of the Tribunal shall be called in question merely on the ground of any vacancy in the Tribunal.

(9) Any vacancy in the office of a member of the Appellate Tribunal shall be filled by the Government.

(10) The functions of the Appellate Tribunal may be performed,-

(i) by a Bench consisting of the Chairperson and any other member; or

(ii) by a Bench consisting of the Chairperson and two other members; or

(iii) by a Bench consisting of two or more members other than the Chairperson;

(iv) by a Bench consisting of the Chairperson and all members.

(11) If any case which comes up before a Bench of which the Chairperson is not a member, involves a question of law, the Bench shall reserve such case for decision of the Bench to be constituted under sub-section (12), of which the Chairperson shall be a member.

(12) The Bench or Benches of the Appellate Tribunal shall be constituted by the Chairperson in accordance with the provisions of this Act and the rules made thereunder.

(13) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, but if the members are equally divided, they shall state the point or points on which they differ, and such point or points shall be heard,-

(i) when the Chairperson is not a member of that Bench, either by the Chairperson or by the Chairperson and any other member or members as the Chairperson may direct; and

(ii) when the Chairperson is a member of that Bench, by any other member or members to whom the case is referred by the Chairperson,

and such point or points shall be decided according to the opinion of the majority of the members of the Tribunal who have heard the case, including those who first heard it.

(14) Any member who had previously dealt with any case coming up before the Appellate Tribunal in any other capacity or is personally interested in any case coming up before the Appellate Tribunal shall be disqualified to hear that case.

(15) Where any case is heard by a Bench consisting of two members and the members are divided in their opinion on any point and the other member of members of the Tribunal are disqualified under sub-section (14) to hear the case, the Government may appoint a person qualified to be appointed as a member of the Appellate Tribunal as an additional member of the Tribunal and the point shall be decided in accordance with the opinion of the majority of the members of the Tribunal who have heard the case, including those who first heard it.

(16) The additional member appointed under sub-section (15) shall cease to hold office on the disposal of the case for which he was appointed.

(17) The Tribunal shall have, for the purpose of discharging functions under this Act, the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908), while trying a suit, in respect of the following matters, namely:-

(a) enforcing the attendance of any person and examining him on oath or affirmation;

(b) compelling the production of documents and impounding or detaining them;

(c) issuing commissions for the examination of witnesses;

(d) requiring or accepting proof of facts by affidavits;

(e) such other matters as may be prescribed,

and any proceeding before the Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code, 1860 (Central Act 45 of 1860) and for the purpose of section 196 of the Indian Penal Code, 1860. The Tribunal shall also be deemed to be the Civil Court for all the purposes of section 195 and chapter XXVI of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).

(18) The Tribunal shall have a separate establishment consisting of such staff and officers as may be specified by the Government from time to time.

(19) The Tribunal shall have the power to award costs in any matter decided by it for such amount as it may consider reasonably justified in the facts and circumstances of the case.

The amount of cost awarded by the Tribunal against a dealer shall be recoverable from him as if it were a tax due from him under this Act and, in case of default by him, such dues shall be recovered as an arrear of land revenue.

(20) Subject to the previous sanction of the Government, the Tribunal shall, for the purpose of regulating its procedure (including the place or places at which the Tribunal, the Benches or the members thereof shall sit) and for providing the rules of business, make regulations consistent with the provisions of this Act and the rules made thereunder:

Provided that the regulations so made shall be published in the Official Gazette.

(21) The Government may appoint an Advocate or a Chartered Accountant as a State Representative. The Commissioner may, subject to the prior approval of the Government, empower an officer not below the rank of a Deputy Commissioner of Taxes to be the State Representative.

In proceedings before the Appellate Tribunal, such State Representative shall be competent,-

(a) to prepare and sign applications, appeals and other documents;

(b) to appear, represent and plead;

(c) to receive notices and other processes; and

(d) to do all other acts connected with such proceedings on behalf of the Government or any officer appointed under this Act.