4 Appellate Board -

(1) The State Government shall, by *notification with effect from a date specified therein, constitute Appellate Board to exercise the powers and perform the functions conferred on the Appellate Board by or under this Act.

(2) Till the date specified in the notification under sub-section (1), the 2Appellate Board constituted under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) 2 shall act as Appellate Board for the purpose of this Act and on the date aforementioned all

proceedings pending before the 2Appellate Board constituted under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) 2,Madhya Pradesh, acting as Appellate Board shall stand transferred to the Appellate Board constituted under sub-section (1).

(3) The Appellate Board shall consist of a Chairman and such number of judicial and accountant members as the State Government may decide. [from 10.8.10]

[The Appellate Board shall consist of a Chairman and 2such number of members as the State Government may decide2 who have vast knowledge of administration or taxation matter.] [upto 9.8.10]

(4) The Appellate Board shall, for the purpose of discharging its functions, have all the powers which are vested in the commercial tax authorities referred to in section 3, and any proceedings before the Appellate Board shall be deemed to be judicial proceedings within

the meaning of sections 193 and 228 of the Indian Penal Code 1860 (No. 45 of 1860) and for the purpose of section 196 of the Indian Penal Code, 1860. The Appellate Board shall also be deemed to be the civil court for all the purposes of section 195 and chapter XXXV of

the Code of Criminal Procedure 1973 (No. 2 of 1974).

(5) 2The tenure of the Chairman and members shall be five years, but shall not be beyond the age of 65 years in case of Chairman and 62 years in case of members, and the salary and other conditions of service of the Chairman and members shall be such as may be

prescribed : 2

[Provided that the Chairmen and the members shall hold office during the pleasure of the State Government]. [omitted from 10.8.10]

(6) The Chairman of the Board shall be a retired member of the Indian Administrative Service who has held a post equivalent to the Chief Secretary of the State Government or Secretary to the Government of India and has experience of tax administration.

(7) Judicial members shall be the person who has been a member of Madhya Pradesh Higher Judicial Service or a person who has been an advocate dealt in tax matters for at least ten years. At least one judicial member shall be a serving or retired member of Madhya Pradesh Higher Judicial Service.

(8) Accountant members shall be the person who has been in practice of accountancy in Sales Tax / Commercial Tax / Value Added Tax, as a Chartered Accountant for at least ten years, or who has been a member of the Madhya Pradesh State Taxation Service and has

held the post of Additional Commissioner or equivalent or a higher post for at least three years. At least one accountant member shall be a serving or retired member of Madhya Pradesh State Taxation Service.

(9) The State Government may remove from office, the Chairman or a Member of the Board who-

(a) has been adjudged an insolvent, or

(b) has been convicted of an offence which in the opinion of the State Government, involves moral turpitude, or

(c) has become physically or mentally incapable of acting as such Member, or

(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as a Member, or

(e) has so abused his position as to render his continuance in office prejudicial to the public interest;

Provided that the Chairman shall not be removed from his office on the ground specified in clause (d) and (e) above except on an enquiry held by State Government in accordance with such procedure as it may prescribe in this behalf and finds the chairman to be guilty of such ground.

Provided further that any member of the Board may be removed from the office, only after the consultation with the Chairman.

(10) The terms and conditions of the service of the Chairman and the Members of the Board shall not be varied to their disadvantage during their tenure of office.

(11) The Chairman or any Member ceasing to hold office shall not be eligible to appear, act or plead before any authority appointed under the Act.

(12) Subject to the previous approval of the State Government, the Appellate Board may, from time to time make regulation consistent with the provisions of this Act to regulate the procedure in all matters arising out of the exercise of its powers or the discharge of its functions under the Act.