(1) The State Government shall by notification, establish an appellate tribunal consisting of a Chairperson and as many members as the Government may, from time to time, deem fit for the proper discharge of the functions conferred on the Tribunal by or under this Act.

(2) The Chairperson and the member shall possess such qualification as may be prescribed, and their terms of office shall be such as may be prescribed.

(3) The tenure of the Chairperson and members shall ordinarily be four years which may be extended by the State Government, by such period as it may think fit, but shall not be beyond the age of 62 years in any case.

(4) The salary, allowances and conditions of service of the Chairperson and other members of the tribunal, shall be such as may be prescribed.

(5) All cases coming before the tribunal shall be decided by a bench according to the opinion of the majority, and in any case where the Chairperson and the members are divided in their opinion on any point or points, they shall state the point or points on which they differ and refer the case for hearing by a bench consisting of, -

(i) the Chairperson and the member who first heard it; and

(ii) an additional co-opted member who is serving and qualified to be appointed as member under sub-section (2),

and such case shall be decided in accordance with the opinion of the majority of members of the bench:

Provided that the additional member shall cease to hold the office on the disposal of the case.

(6) Subject to such conditions and limitations as may be prescribed, the tribunal may award costs and the amount of such costs which remains unpaid after the due date, shall be recoverable from the person ordered to pay the same as arrears of Land Revenue.

(7) The seal of the tribunal and the procedure to be followed by it shall be such as the State Government may prescribe.

(8) The State Government may appoint such officers and officials, as may be required, to assist the tribunal in the discharge of its functions under this Act:

Provided that the cases of the State shall be represented before the Tribunal by an officer not below the rank of Assistant Excise and Taxation Commissioner (Legal).