Appellate Tribunal
 
(1) The Government shall appoint an Appellate Tribunal consisting of a Chairman and two other members to exercise the functions conferred on the Appellate Tribunal by or under this Act.The Chairman shall be a judicial officer not below the rank of a District Judge and 1(of the other two members one shall be an officer the State Government not below the rank of a Deputy Commissioner of Commercial Taxes, and the other shall be a Chartered Accountant, within the meaning of the Chartered Accountants Act, 1949, or a person possessing the degree of M.Com. or B.Com (Hons) of any recognized university in India for at least ten years) 2(or an officer not below the rank of a Deputy Commissioner of Central Excise  Department or Income Tax Department).

1. Amended by Act 16 of1963 w.e.f.1.8.1963.
2.Subs. by Act No.30 of 2001 w.e.f.1.4.2001 for the words" or an officer of the Income Tax Department not below the rank of an Assistant Commissioner".



(2) Any vacancy in the membership of the Appellate Tribunal shall be filled up by the State Government.

(3) (a) The functions of the Appellate Tribunal may be exercised -

(i) by a Bench consisting of all the members of the Appellate Tribunal, or

(ii) by a Bench consisting of two members constituted by the Chairman, or

(iii) by a Bench consisting of the Chairman and other member as constituted by the Chairman, or

1(iii-a)by a Bench consisting of the other two members in case the Chairman is absent on leave or transfer or in case of the office of the Chairman is vacant otherwise;
1. Inserted by Act 5 of 1974 w.e.f.1.3.1974. 

(iv) by a single member of the Appellate Tribunal constituted by the Chairman in cases where the turnover does not exceed 2(rupees five lakhs):
2. Substituted by Act 18 of 1985 w.e.f.1.7.1985 for the figure "Rs.20,000/-."

Explanation: The single member referred to in item(iv) above may be either the Chairman himself or any other member.

(b) Where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points, such point print or points shall be decided in accordance with the opinion of the majority.

(c) Where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members.

(d) If any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairman is not a member) involves a question of law, such single member or Bench may in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a member.

1(3A)(a) Notwithstanding anything contained in sub-section (1), the Government may at any time, by order, constitute and additional Bench of the Tribunal , with two members, of whom one shall be a District Judge Grade - II and the other shall be an Officer of the Commercial Taxes Department of the State Government not below the rank of a Joint Commissioner to function at such place and for such period as they may specify therein.

(b) Where the members of the additional Bench are equally divided in opinion as to the decision to be given on any point or points, they shall State the point or points on which they differ and make a reference to the Chairman who shall thereupon hear the point or points himself and such point or points shall be decided according to the opinion of the majority of the Chairman and the members of the Bench who heard the case.

(c) The regulations made under sub-section (4) shall apply to the Bench constituted under this sub-section.

(4) The Appellate Tribunal shall, with the previous sanction of the State Government make regulations consistent with the provisions of this Act and rules made thereunder, for regulating its procedure and the disposal of its business .

(5) The regulations made under sub-section (4) shall be published in the Andhra Pradesh Gazette.

1. Inserted by Act No.16 of 1994 w.e.f.30.4.1994. The same was substituted by  Ordinance No. 10 of 1994 w.e.f.24.5.94 as under :

(3A) (a) Notwithstanding anything contained in sub-section (1), the Government may by notification,constitute as many Additional Benches of the Tribunal as may be necessary for such area or areas as may be specified in the notification defining the territorial jurisdiction of each Bench. The Additional Bench of  the Tribunal shall consist of two Members,to whom one shall be a District Judge Grade-II  and the other shall be an Officer of THE Commercial  Taxes Department of the State Government not below the rank of a  Joint Commissioner to function at such place and for such period as they may specify therein.

(b) Where the members of the Additional Bench are equally divided in opinion as to the decision to be given on any point or points,they shall state the point  or points on which they differ and make a reference to the Chairman who shall thereupon hear the point or points himself and such point or points shall be decided according to the opinion of the majority of the Chairman and the members of the Bench who have heard the case.

(c) Where an Additional Bench of the Appellate Tribunal is constituted under this sub-section, the Appellate Tribunal appointed under sub-section (1) shall,-
      (i)  cease to exercise its appellate powers in respect of any matter arising from  the territorial jurisdiction of the Additional Bench so constituted,subject to the provisions of sub-clause  (ii);
       (ii)  where an appeal or application is pending before the Appellate Tribunal before the Commencement of the Andhra Pradesh General Sales Tax (Second Amendment) Ordinance, 1994,it shall either dispose of the same or transfer it to the Additional Bench,having territorial jurisdiction in respect of such appeal or application;

(d) where an Additional Bench is constituted under this sub-section,it shall be competent for the Government to make such incidental and consequential provisions as may be necessary by rules made in this behalf.

(e) The regulations made under sub-section (4) shall apply to the Additional Benches constituted under this sub-section.The said Ordinance (No. 10 of 1994) has been repealed by Act No.8 of 1995. But in the said Act, the subs. Section 3A was omitted. Therefore, the section as inserted by Act No. 16 of 1994 automatically gets  restored.