Section 110 - President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc. - Jammu and Kashmir Goods and Services Tax Act, 2017

President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.- 110. (1) The Judicial Member of the State Bench or Area Benches shall be appointed by the Government after consultation with the Chief Justice of the Jammu and Kashmir High Court or his nominee. (2) The Technical Member (Centre) of the State Bench or Area Benches shall be appointed by the Central Government and Technical Member (State) of the State Bench or Area Benches shall be appointed by the Government in such manner as may be prescribed. (3) Before appointing any person as the State President or Members of the Appellate Tribunal, the Government, shall satisfy itself that such person does not have any financial or other interests which are likely to prejudicially affect his functions as such State President or Member. (4) The salary, allowances and other terms and conditions of service of the, State President and the Members of the Appellate Tribunal shall be such as may be prescribed: Provided that neither salary and allowances nor other terms and conditions of service of the State President or Members of the Appellate Tribunal shall be varied to their disadvantage after their appointment. (5) The Judicial Member of the Appellate Tribunal and the State President shall hold office for a term of three years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment. (6) The Technical Member (Centre) or Technical Member (State) of the Appellate Tribunal shall hold office for a term of five years from the date on which he enters upon his office, or until he attains the age of sixty-five years, whichever is earlier and shall be eligible for reappointment. (7) The State President or any Member may, by notice in writing under his hand addressed to the Government resign from his office: Provided that the State President or Member shall continue to hold office until the expiry of three months from the date of receipt of such notice by the Government or until a person duly appointed as his successor enters upon his office or until the expiry of his term of office, whichever is the earlier. (8) The Government may, after consultation with the Chief Justice of the Jammu and Kashmir High Court, in case of the State President, Judicial Members, Technical Members (State) of the State Bench or Area Benches, may remove from the office such State President or Member, who- (a) has been adjudged an insolvent; or (b) has been convicted of an offence which, in the opinion of Government involves moral turpitude; or (c) has become physically or mentally incapable of acting as State President or Member; or (d) has acquired such financial or other interest as is likely to affect prejudicially his functions as State President or Member; or (e) has so abused his position as to render his continuance in office prejudicial to the public interest: Provided that the State President or the Member shall not be removed on any of the grounds specified in clauses (d) and (e), unless he has been informed of the charges against him and has been given an opportunity of being heard. (9) Without prejudice to the provisions of sub-section (8), the Judicial Member or Technical Member (State) of the State Bench or Area Benches shall not be removed from their office except by an order made by the Government on the ground of proved misbehaviour or incapacity after an inquiry made by a Judge of the Jammu and Kashmir High Court nominated by the Chief Justice of the Jammu and Kashmir High Court on a reference made to him by the Government and of which the said Member had been given an opportunity of being heard. (10) The Government, with the concurrence of the Chief Justice of the Jammu and Kashmir High Court, may suspend from office, a Judicial Member or Technical Member (State) of the State Bench or Area Benches in respect of whom a reference has been made to the Judge of the Jammu and Kashmir High Court under sub-section (9). (11) Subject to the provisions of article 220 of the Constitution of India as applicable to the State of Jammu and Kashmir, the State President or other Members, on ceasing to hold their office, shall not be eligible to appear, act or plead before the State Bench and the Area Benches thereof where he was the State President or, as the case may be, a Member.