Statutory tenure of Tribunal Technical Member cannot be extended by consent alone, Calcutta HC sets aside interim order.

Under the West Bengal Taxation Tribunal Act, 1987, a Technical Member is appointed on Selection Committee recommendation for five years and may be reappointed for a further five years, but there is no statutory basis for continuation after expiry of tenure without reappointment. An interlocutory order extending the existing Technical Member's tenure, made only on the basis of party consent and without recording any legal foundation or independent reasons, could not override the statutory scheme. A concession on a question of law cannot validate an order contrary to statute, so the Calcutta HC set aside the extension order.

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Issues: Whether the interlocutory order extending the tenure of the existing Technical Member of the West Bengal Taxation Tribunal could be sustained in view of the statutory scheme governing appointment, tenure and reappointment of a Technical Member.

Analysis: The statutory framework under the West Bengal Taxation Tribunal Act, 1987 provides that a Technical Member is appointed on the recommendation of the Selection Committee and holds office for five years, with eligibility for reappointment for a further term of five years, but there is no provision for continuation after expiry of tenure unless reappointment is made. The impugned order merely recorded consent of parties and extended the tenure without recording facts, legal provisions, or any independent basis for such interim relief. A concession on a question of law cannot validate an order contrary to statute, and an order affecting statutory tenure must rest on legal authority rather than consent alone.

Conclusion: The interim order extending the tenure of the Technical Member was unsustainable and was set aside; the appeal succeeded for the appellant.

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