Ordinary meaning and real likelihood of bias upheld a tribunal appointment based on prior departmental experience.

Ordinary meaning governed the eligibility clause for appointment as Member (Accounts) under the Bihar Value Added Tax Act, 2005 because the expressions "administration of accounts" and "financial management" were undefined. Prior experience in the Commercial Taxes Department was treated as relevant to applied accounts and assessment work, and the clause was not confined by ejusdem generis with adjacent qualifications. On bias, the settled test of real likelihood of bias was applied, and prior departmental service alone was held insufficient to show reasonable apprehension of prejudice. No pecuniary or personal interest was shown, so the appointment was upheld and the challenge rejected.

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Issues: Whether the appointment of a retired officer of the Commercial Taxes Department as Member (Accounts) of the Commercial Taxes Tribunal was invalid for want of the requisite experience in administration of accounts or financial management and for alleged bias in favour of the Revenue.

Analysis: The eligibility clause in Section 9(3)(c) of the Bihar Value Added Tax Act, 2005 was construed according to its ordinary meaning, as the expressions "administration of accounts" and "financial management" were not defined. Experience gained in the Commercial Taxes Department was held to be relevant to applied accounts and assessment work, and the Court rejected the contention that the clause had to be read ejusdem generis with clauses (a) and (b). On the question of bias, the Court applied the settled test of real likelihood of bias and held that mere prior service in the Commercial Taxes Department did not create a reasonable apprehension of prejudice; no pecuniary or personal interest was shown, and a statutory tribunal member is expected to act fairly and without bias.

Conclusion: The appointee was held eligible under Section 9(3)(c) and the challenge based on alleged departmental bias was rejected.

Ratio Decidendi: Where a statutory eligibility clause is expressed in ordinary terms and is not defined in the Act, prior departmental experience may satisfy the requirement if it reasonably relates to the statutory function, and prior service in the department, without more, does not establish disqualifying bias unless a real likelihood of bias is shown.

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