1975 (4) TMI 115

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.... this tax revision case, Sri Dasaratharama Reddi has raised a very ingenious contention that a Bench of the Sales Tax Appellate Tribunal consisting of two members, including the Chairman, cannot hear and dispose of an appeal before it, as it is contrary to section 3 of the Andhra Pradesh General Sales Tax Act. Since a Bench consisting of the Chairman and one of the members alone heard the appeal, ....

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.... as constituted by the Chairman. It is thus seen that the Chairman is given power to constitute the Benches. He can constitute a Bench consisting of all the members including himself or of any two members excluding himself, or of two members including himself. That is in the discretion of the Chairman, but the point is that the Chairman alone should constitute these Benches. The same thing is reit....