Amendment status not verified — confirm the current text below against the official source.
Added by Act No.34 of 2006. 20 [Act No.5 of 2005] (ii) by a Bench consisting of two members constituted by the chairman; or (iii) by a Bench consisting of the Chairman and another member as constituted by the Chairman; or (iv) by a Bench consisting of the other two members in case the Chairman is absent or on leave or transfer or in case of the office of the Chairman is vacant otherwise; or (v) by a single member of the Appellate Tribunal constituted by the Chairman in cases where the turnover does not exceed rupees five lakhs; Explanation:- The single member referred to in item (v) above may be either the Chairman himself or any other member; (b) Where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points, such point or points shall be decided in accordance with the opinion of the majority; (c) Where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members; (d) If any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairman is not a member) involves a question of law, such single member or Bench may in his or its discretion, reserve [Act No.5 of 2005] 21 such case for decision by a Bench of which the Chairman shall be a member.] 3-A. The State Government, may, appoint a Commissioner of Commercial Taxes and as many Additional Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes, Assistant Commissioners of Commercial Taxes, Commercial Tax Officers and Deputy Commercial Tax Officers as they think fit, for the purpose of performing the functions respectively conferred on them by or under the Act. Such officers shall perform the said functions within such area or areas or the whole of the State of 18Telangana as the Government or any authority or officer empowered by them in this behalf may assign to them. CHAPTER - III INCIDENCE, LEVY AND CALCULATION OF TAX.