Tribunal.

57. (1) The State Government may constitute a Tribunal to be called the Haryana Tax Tribunal consisting of three or more odd number of 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 this Act.

(2) 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.

(3) 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.

(4) The decision of the Tribunal shall be binding on all taxing and appellate authorities under this Act in a similar case. The decision of a higher Bench (constituted of more number of members) of the Tribunal shall be binding on a lower Bench but a Bench constituted of all members can by majority overrule any previous decision of the Tribunal on a point of law.

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

(6) 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 an officer of the Indian Administrative Service in the rank of Financial Commissioner or has for at least three years been a member of the Tribunal.

(7) 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 District Judge; or

(b) an Additional Excise and Taxation Commissioner having worked in that capacity or as an appellate authority or revising authority under this Act or the Act of 1973 for at least seven years; or

(c) an advocate, a chartered accountant or a State representative representing cases before a High Court or the Tribunal constituted under this Act or the Act of 1973 for at least ten years:

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

(8) A member 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 65 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 68 years, whichever is earlier, but no member shall continue in office after he attains the age of 68 years.

(9) A member of the Tribunal shall not be removed from his office except on the ground 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.

(10) A member of the Tribunal shall be ineligible —

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

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

(11) 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.

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

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

(14) 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.

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

(16) All regulations made under sub-section (15) shall be published by the State Government in Official Gazette.