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    <title>2016 (5) TMI 1207 - UTTARAKHAND HIGH COURT</title>
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    <description>Section 54 of the Uttarakhand VAT Act, 2005 requires the Appellate Tribunal to be constituted with a President and prescribed members, including a judicial member and an administrative member. Where no administrative member had been appointed, the Tribunal could not hear statutory appeals in the manner contemplated by the Act. Pending proper constitution of the Tribunal, coercive recovery against the assessees was protected for four weeks, and the State was directed to appointment proceedings for an administrative member.</description>
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      <pubDate>Wed, 18 May 2016 00:00:00 +0530</pubDate>
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