12-A. Composition and functions of the Tribunal

(1) The Government shall as soon as may be, constitute an Appellate Tribunal consisting of one or more members as it thinks fit to exercise the powers and discharge the functions conferred by or under this Act:

Provided that where the Tribunal consists of one member that member shall be a person who has held a judicial post for at least ten years and is a member of the Jammu and Kashmir Higher Judicial Service and where the Tribunal consists of more than one member, one such member shall be a person who has held the post of Deputy Commissioner, Sales Tax or any higher post in the Sales Tax Department and is holding a pay scale not below the pay scale of selection scale of Kashmir Administrative Service at the time of such appointment.

(2) Where the number of members of the Tribunal is more than one, judicial member shall be the Chairman of the Tribunal.

(3) Any vacancy in the membership of the Tribunal shall be filled up by the Government as soon as practicable.

(4) Where the number of members of the 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 Chairman of the Tribunal thereon shall be final.

(5) Subject to the previous sanction of the Government, the 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 thereunder.

(6) The regulations made under sub section (5) shall be published in the Government Gazette.