Tribunal bench constitution under sales tax law upheld where Chairman sat with another member, defeating competence challenge.

Section 3 of the Andhra Pradesh General Sales Tax Act confers on the Chairman the power to constitute Benches of the Sales Tax Appellate Tribunal, including a Bench of the Chairman with one other member, two members excluding the Chairman, or all members as the statute permits. The later provision dealing with the Chairman's absence does not curtail that power when the Chairman is available. A Bench heard by the Chairman and another member was therefore constituted in accordance with the Act, and the competence challenge to the appellate order failed because the order was not void.

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Issues: Whether a Bench of the Sales Tax Appellate Tribunal consisting of the Chairman and one member was validly constituted under section 3 of the Andhra Pradesh General Sales Tax Act, and whether the resulting appellate order was void.

Analysis: The scheme of section 3 shows that the Chairman is vested with the power to constitute the Benches of the Appellate Tribunal. When the Chairman is present, he may form a Bench consisting of himself and another member, or of two members excluding himself, or of all members, as contemplated by section 3(3)(a)(iii) and allied clauses. The later insertion of section 3(3)(a)(iii-a) was intended to meet the contingency of the Chairman's absence and does not limit the Chairman's power when he is available. On the facts, the appeal was heard by the Chairman and another member, which necessarily meant that the Bench was constituted by the Chairman in accordance with the statute. The challenge to the Bench's competence was therefore unsustainable.

Conclusion: The Bench was validly constituted and its decision was not void.

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