(1) The Tribunal shall consist of a Chairman and one Member to be appointed by the State Government.

(2) (a) The Chairman of the Tribunal shall be the person who is or has been a member of Higher Judicial Service in super time scale or a serving or retired member of the Indian Administrative Service of the Chhattisgarh cadre, who has held the post of Principal Secretary or equivalent in the Government of Chhattisgarh at least for three years.

(b) The Member of the tribunal shall be the person who has held the post of Additional Commissioner Commercial Tax in Madhya Pradesh or Chhattisgarh at least for two years.

(3) (a) The Chairman shall hold office as such for a term of five years from the date on which he assumes charge or until he attains the age of sixty five years whichever is earlier.

(b) The Member shall hold office as such for a term of three years from the date on which he assumes charge or until he attains the age of sixty five years, whichever is earlier.

(4) The Chairman or Member of the Tribunal may at any time tender his resignation from the post and such resignation shall take effect from the date of acceptance by the State Government.

(5) The State Government may terminate before the expiry of the tenure the appointment of the Chairman or Member of the Tribunal, if the Chairman or the Member.

(a) is adjudged as an insolvent; or

(b) is engaged during his term of office in any paid employment outside the duties of his office; or

(c) is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body or any other reason as the State Government may deem fit; or

(d) is convicted of an offence involving moral turpitude.

(6) The head quarters of the Tribunal shall be at Atal Nagar, District-Raipur.

(7)The functions of the Tribunal may be performed by any one of the Chairman/Member or the full bench under the jurisdictional area as notified by the State Government.

(8) In case Chairman/Member of the Tribunal has a difference of opinion about any earlier judgement passed by a single member then the case shall be referred to the full bench.

(9) The Tribunal shall, in consultation with State Government for the purpose of regulating its procedure and disposal of its business, make regulations consistent with the provisions of the Act and the rules made thereunder.

(10) The salaries, allowances and other terms and conditions of service of the Chairman and Member of Tribunal shall be such as the State Government may, by order, specify but shall not be disadvantageous from their previous service.

(11) (a) The State Government shall determine the nature and category of the officers and other employees required to assist the Tribunal in the discharge of its function and provide the Tribunal such officers and other employees as it may think fit.

(b) The officer and other employees of the Tribunal shall discharge their functions under the general superintendence of the Chairman.

(c) The salaries and allowances and conditions of service of the officers and other employees of the Tribunal shall be such as may be specified by the State Government.