2016 (5) TMI 1207

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....Nadim JUDGMENT U. C. Dhyani, J. (oral) Since aforesaid writ petitions carry similar facts and the law governing the field is the same, therefore, they are being decided together by a common judgment and order for the sake of brevity, with the consent of learned counsel for the parties. 2) Writ Petition no. 1400 (M/S) of 2016, Nidhi Seeds Corporation vs Tribunal, Commercial Tax, Haldwani Bench,....

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....heet of the Commercial Tax Appellate Tribunal, to submit that there is no administrative nember and, therefore, petitioners' appeals cannot be heard, in accordance with law. 5) It will be appropriate to quote Section 54 of the Uttarakhand VAT Act, 2005 here-in-below. The same reads as under: "54. Constitution of Appellate Tribunal - (1) The Government shall appoint a Tribunal consisting of a ....

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....her Judicial Service, in consultation with the High Court; and (b) in case of persons belonging to the Uttarakhand Trade Tax Service, by selection on the principle of merit from amongst persons who hold or have held the post not below the rank of Additional Commissioner of Trade Tax.". 6) It, therefore, follows that in Commercial Tax Appellate Tribunal, an administrative member is to be appoint....