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TMI Blog2016 (5) TMI 1207X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheet 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gher 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 appoin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as to the Commissioner (Commercial Tax) forthwith. 8) In such circumstances, it is provided that for a period of four weeks from today the effect and operation of the impugned recovery citations shall remain stayed. 9) With the directions as above, the aforesaid writ petitions stands disposed of. [All the interim relief applications filed alongwith aforesaid writ petitions also stands d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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