6. Tribunal. -

(1) The State Government may constitute a Tribunal to be called the Nagaland VAT Tribunal consisting of three members including the Chairman as the State Government may appoint, for the purpose of performing such functions and exercising such powers as may be assigned to, or conferred on, the Tribunal by or under these rules -

(i) The functions of the Tribunal may be discharged by the members sitting in Benches of two or more members, as may be determined by the Chairman.

(ii) If the members of a Bench are divided over some matter, the decision shall be the decision of the majority, if there be a majority, but if the members are equally divided they shall state the point or points on which they differ, and the case shall be heard by the full member Tribunal and such point or points shall be decided according to the decision of majority of the members of the Tribunal.

(iii) The decision of the Tribunal shall be binding on all taxing and appellate authorities under the Act in a similar case.

(iv) The Headquarters of the Tribunal shall be at such place as the State Government may, by notification, specify.

(v) A person shall not be qualified for appointment as member of the Tribunal in the capacity of the Chairman unless he is or has been a Judge of a High Court or is an officer of the Indian Administrative Service in the rank of Financial Commissioner or has for atleast three years been a member of the Tribunal.

(vi) A person shall not be qualified for appointment as a member other than the Chairman of the Tribunal unless he is or has been -

(a) a Deputy Commissioner (Judicial); or

(b) an Additional Commissioner of Taxes having worked in that capacity or as an appellate authority under the Act or the Nagaland Sales Tax Act, 1967 for atleast seven years; or

(c) an advocate, a chartered accountant or a State representative representing cases before a High Court or the Tribunal for atleast ten years:

Provided that all members of the Tribunal shall not be appointed from a single category.

(vii) A members of the Tribunal other than the Chairman shall hold office for a term of three years from the date on which he enters upon his office or until he attains the age of sixty-five years, whichever is later, and the Chairman shall hold office for a term of three years from the date on which he enters upon his office or until he attains the age of sixty-eight years, whichever is earlier, but no member shall continue in office after he attains the age of sixty-eight years.

(viii) A member of the Tribunal shall not be removed from his office except on the grounds of proved misbehaviour or incapacity after an inquiry made in which such member had been informed of the charges against him and given a reasonable opportunity of being heard in respect of the charges.

(ix) A member of the Tribunal shall not be eligible -

(a) for further employment under the State Government or under any local authority or under any corporation owned and controlled by the State Government; and

(b) to appear, act or plead before the Tribunal for atleast two years after he demits office or completes his term.

(x) Subject to the provisions of the rules relating to re-employment of retired persons for the time being in force in the State, a retired person who is appointed as member of the Tribunal, shall be entitled to such salary and allowances and shall be governed by such other conditions of service, as may be prescribed.

(xi) A member of the Tribunal may, at any time, by writing under his name addressed to the State Government, resign his office, but his resignation shall take effect from the date on which it is accepted.

(xii) A vacancy in the membership of the Tribunal shall be filled up by the State Government as soon as practicable.

(xiii) Subject to such conditions and limitations, as may be prescribed, the Tribunal shall have power to award costs, and the amount of such costs shall be recoverable from the person ordered to pay the same as arrears of land revenue.

(xiv) The Tribunal shall, with the previous sanction of the State Government, make regulations consistent with the provisions of the Act and the Rules made thereunder, for the purpose of regulating its procedure and the disposal of its business.

(xv) All regulations made under clause (xiv) of sub-rule (1) shall be published by the State Government in the Official Gazette.

(2) Appeal to the State Government.- Until the Nagaland VAT Tribunal is constituted under sub-rule (1), appeals against orders under sections 73 and 78 of the Act may be made to the State Government addressed to the Secretary to the Government of Nagaland, Finance Department, within sixty days from the date on which such order is communicated to him.

(3) The State Government may admit an appeal after the expiry of the sixty days referred to in sub-rule (2) if it is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause, it could not be filed within time.

(4) An appeal to the State Government shall be in the prescribed form as in the case of appeal to the Tribunal duly modified and shall be verified in the prescribed manner; accompanied by a fee of five hundred rupees and presented in duplicate.

(5) The State Government may, after giving the dealer an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the dealer and to the Commissioner.