2018 (8) TMI 301 - SC - VAT and Sales Tax

Supreme Court Upholds Appointment Criteria for Sales Tax Tribunal Members, Emphasizes Case-Specific Qualifications

The Supreme Court addressed the appointment criteria for Members of the Maharashtra Sales Tax/VAT Tribunal. The petitioners challenged a direction ... Appointment in Maharashtra Sales Tax/VAT Tribunal - Held that:- The High Court has mentioned that State shall ensure that Members shall be judicially trained in the sense that they have long experience of dealing with the quasi-judicial proceedings - SLP dismissed. Issues:Appointment criteria for Members of Maharashtra Sales Tax/VAT Tribunal.Analysis:The Supreme Court addressed the issue of appointment criteria for Members of the Maharashtra Sales Tax/VAT Tribunal. The petitioners were primarily aggrieved by Direction (vi) in the impugned judgment, which mandated that Members appointed under certain clauses of Rule 6 must be legally qualified. The petitioners argued that individuals who are judicially trained should also be eligible for appointment. However, the High Court had already specified that Members should be judicially trained with long experience in quasi-judicial proceedings. The Court noted that this provision adequately addressed the concerns raised by the petitioners. The Court emphasized that the determination of whether a person is legally qualified or judicially trained would depend on the specific facts of each case. Consequently, the Court dismissed the Special Leave Petitions, stating that the mentioned direction sufficiently covered the qualifications required for appointment. Any pending applications were disposed of accordingly.