https://www.taxtmi.com/caselaws?id=162239 An amended service rule fixing an upper age limit for Members of the Appellate Board was upheld as a prospective regulation of future continuance in office, not an unconstitutional retrospective divestment of accrued rights. The termination of a sitting member's tenure under that rule was also sustained because he had crossed the prescribed age limit and the cessation was automatic under the governing rule, not punitive, so prior notice was unnecessary. By contrast, the third respondent's appointment was quashed because the post required at least ten years' recognised and registered tax practice, and the material showed that this qualification was not satisfied; a writ of quo warranto was therefore maintainable. en-us Thu, 25 Aug 2005 00:00:00 +0530 Fri, 21 Feb 2014 14:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162239 An amended service rule fixing an upper age limit for Members of the Appellate Board was upheld as a prospective regulation of future continuance in office, not an unconstitutional retrospective divestment of accrued rights. The termination of a sitting member's tenure under that rule was also sustained because he had crossed the prescribed age limit and the cessation was automatic under the governing rule, not punitive, so prior notice was unnecessary. By contrast, the third respondent's appointment was quashed because the post required at least ten years' recognised and registered tax practice, and the material showed that this qualification was not satisfied; a writ of quo warranto was therefore maintainable. Case-Laws VAT and Sales Tax Thu, 25 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162239