About Department

Information Related to the Establishment of the Commercial Tax Tribunal

The Tribunal was established on 03-10-1980. The Chairman of the Commercial Tax Tribunal is the head  of the department, i.e., the Head of Department. The Head of Department is an officer of the Higher  Judicial Service, posted on deputation to the Tribunal. Currently, Mr Malik Mazhar Sultan, H.J.S., is  posted as Chairman of the Commercial Tax Tribunal, Uttarakhand, Dehradun. The state has two bench  offices in Dehradun and Haldwani, whose judicial and administrative control rests with the Head of  Department. The Commercial Tax Tribunal hears and disposes of appeals under the Value Added Tax Act, 2005.
“Act” means the Uttarakhand Value Added Tax Act, 2005.

Tribunal: Tribunal means the Tribunal constituted under Section 54 of the Uttarakhand Value Added  Tax Act, 2005.
Government: Government means the Uttarakhand State Government.
Chairman:Chairman means an officer appointed by the State Government in consultation with the  Hon’ble High Court under whose supervision and control all the Members and Bench offices  including the Headquarters of the Tribunal function.
Member:Member means a member of the tribunal and includes president.
Appeal:Appeal means an appeal preferred before the Tribunal for relief/redressal against the orders  passed by various authorities under sections 35, 10, 10(B) and 4-A(3) of the Trade Tax Act  and sections 51, 52, 57 and 76 of the amended new ‘Uttarakhand Value Added Tax Act,  2005’.
Miscellaneous:Miscellaneous applications refer to those applications which may be filed for redressal  of any error found in the decision of the Tribunal or for other relief.

The main function of the Commercial Tax Tribunal is to dispose of second appeals related to  trade/commercial tax, which are classified as follows:
Member Judicial Bench (Single-Member Bench)
Single Bench means a single bench of the Tribunal constituted under sub-section 10(a)(ii) of section 53  of the Uttarakhand Value Added Tax Act, 2005 and includes a bench of the Chairman.
Division Bench (Two-Member Bench)
Division Bench (two-member) means a Bench consisting of at least one Member of the Higher Judicial  Service and one other Member.
Full Bench (Three-Member Bench)
Full bench means of a three members consisting of atleast one H.J.S. member or President and two  other members.
Larger bench means a bench of more than three members of the tribunal consisting of atleast half  member of H.J.S members including the President and half other members , constituted from time  time by the President by general of specific order under Act for disposal of such  appeal as may involve question of law of substantial importance.

Assistant Registrar
Assistant Registrar means an officer of the Tribunal discharging the functions of the Assistant  Registrar assigned to him by the President from time to time .
In the Commercial Tax Tribunal, appeals filed by dealers/Commissioner of Trade Tax involving disputed  amount up to Rs. 2,00,000/- are heard by a single member bench, appeals filed under Section  52 and sub-section 43 (8) of Section 43 are heard by a two member bench and appeals filed  under sub-section 13 or 16 of Section 57 and 76 are heard by a full bench.

Section 54. Constitution of Appealleate tribunal

The Government shall appoint a Tribunal consisting of a President and such Members as it think fit  to perform the functions assigned to the Tribunal by or under this Act .

The President and the Members shall be appoinded amongst-

• The person belonging to Uttarakhand Higher Judicial service who hold or have held a post not  below rank of Additional District judge ; and
• The person belonging to the Uttarakhand Commercial Tax service (State Tax service) who hold  or have held a post not below rank of Additional Commissioner.