State Tribunal Orders State Government to Address Housing and Retirement Age Disparity for Judges

The Court directed the State Government to address the lack of residential accommodation for retired Judges appointed as Members of the Sales Tax Tribunal and harmonize the retirement age disparity within one month. Failure to fill vacancies and provide necessary facilities hindered the Tribunal's functioning, leading to a substantial backlog of sales tax litigation. The urgency to resolve these issues was stressed to ensure the effective operation of the Tribunal.

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Issues involved:
1. Appointment of members of the Sales Tax Tribunal under the Maharashtra Value Added Tax Act, 2002.
2. Lack of residential accommodation for retired Judges appointed as Members of the Sales Tax Tribunal.
3. Retirement age disparity for Members of the Sales Tax Tribunal compared to the President of the Tribunal.

Analysis:

Issue 1: Appointment of Tribunal Members
The Sales Tax Tribunal Bar Association in Maharashtra filed a Writ Petition seeking directions regarding the appointment of members of the Sales Tax Tribunal. Currently, out of 5 Benches, only 1 is functional due to vacancies in the post of Members. This has led to a significant backlog of sales tax litigation, amounting to about Rs.4,500 crores. The State Government's failure to address this issue has been highlighted, emphasizing the urgent need to fill these vacancies to ensure the Tribunal's effective functioning.

Issue 2: Lack of Residential Accommodation
Concerns have been raised regarding the lack of residential accommodation for retired Judges appointed as Members of the Sales Tax Tribunal. The absence of such accommodation has resulted in retired Judges, including those from the Judicial service, resigning from their positions. This situation has made it challenging for the High Court to secure the willingness of retired Judges to serve as Members. The State Government is urged to address this issue promptly to facilitate the smooth operation of the Tribunal.

Issue 3: Retirement Age Disparity
The retirement age for Members of the Sales Tax Tribunal is set at 62 years, whereas only the President retires at 65 years. This disparity has been criticized, especially considering that the retirement age for Judicial Officers is 60 years. The argument presented is that by the time a retired Judge is appointed as a Member, they are already close to or over 60 years old, limiting their tenure to effectively discharge their duties. The suggestion to align the retirement age of all Members, including the President, at 65 years is deemed reasonable and worthy of consideration by the State Government.

In conclusion, the Court has directed the State Government to address both the issues of providing residential accommodation to Tribunal Members and harmonizing the retirement age within one month. The importance of these measures in ensuring the proper functioning of the Sales Tax Tribunal has been emphasized, urging swift action to resolve these critical issues.

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