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TMI Blog2015 (12) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... e Authority consisting of less than three members, would still be a properly constituted Authority. - Even if it is presumed that sub-rule (26-A) of Rule 165 was to be taken as a valid Rule, then too it is only in certain contingencies that the Authority, consisting of two members, could be treated as a valid Authority. However, in the present case, respondent has not placed on record any of such condition being there, because of which only two members had constituted the Authority to decide the matter. In such view also, we are of the opinion that the order dated 21.4.2012 has been passed by an Authority which was not properly constituted under the provisions of the KVAT Act. - Decided in favour of assessee. - Sales Tax Appeal No. 119/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 60: Clarification Advance Rulings - (1) The Commissioner may constitute an uthority for Clarification and Advance Rulings , consisting of at least three Additional Commissioners, to clarify the rate of tax in respect of any goods or the exigibility to tax of any transaction or eligibility of deduction of input tax or liability of deduction of tax at source under the Act, in respect of any case or class of cases as the Commissioner may specify. The said provision clearly mandates that the Authority has to be constituted of at least three Additional Commissioners meaning thereby, that the Authority could consists of more than three Additional Commissioners but not less than three members. The order dated 21.4.2012 which is said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot override the provisions of the Act. The main Section 60(1) of the KVAT Act clearly mandates that the constitution of the Authority would be of at least three Additional Commissioners. It does not give any scope for interpretation that the Authority consisting of less than three members, would still be a properly constituted Authority. Even if it is presumed that sub-rule (26-A) of Rule 165 was to be taken as a valid Rule, then too it is only in certain contingencies that the Authority, consisting of two members, could be treated as a valid Authority. However, in the present case, respondent has not placed on record any of such condition being there, because of which only two members had constituted the Authority to decide the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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