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R.63 Constitution of the Tribunal U.P. VAT RULES | |
R.63 Constitution of the Tribunal-
(1) The headquarters of the President of the Tribunal shall be at Lucknow, and he shall exercise concurrent jurisdiction over all circles in Uttar Pradesh and may recall any case for hearing by himself.
(2) The headquarters and jurisdiction of other single member benches, referred to in clause (a) of sub-section (1) of section 57, shall be as the State Government may, from time to time, in consultation with the President, notify.
(3) The president may, from time to time, constitute benches of two or more members, and specify thereof jurisdiction and place of sitting of such benches, as he may consider necessary.
(4) In every bench of two or more members, the numbers of members from each of the sources referred to in clauses (a) sand (b) of sub-section (1) of section 57 shall, as far as practicable, be equal:
Provided that in every bench at least one member shall be from amongst persons who have been judges of a High Court or who are or have been members of Uttar Pradesh Higher Judicial Service.
(5) An application for stay under sub-section (9) of section 57 may be heard and disposed by a single member bench irrespective of the amount involved.
(6) The members of the Tribunal shall be under the administrative control and supervision of the President.
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All areas of taxation : Personal Tax, Corporate Tax. | Suggesting legal structure of business entities. | Transactional advisory - optimal deal structure | T
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