(1) The State Government shall by notification, establish an appellate tribunal consisting of a Chairperson for the proper discharge of the functions conferred on the tribunal by or under this Act.

(1A) The State Government may, by notification, appoint member(s) to the tribunal as it may deem fit for the discharge of functions conferred on the tribunal by or under this Act.

(2) The Chairperson and the member shall possess such qualification as may be prescribed, and their terms of office shall be such as may be prescribed.

(3) The tenure of the Chairperson and members shall ordinarily be four years which may be extended by the State Government, by such period as it may think fit, but shall not be beyond the age of 62 years in any case.

(4) The salary, allowances and conditions of service of the Chairperson and other members of the tribunal, shall be such as may be prescribed.

(5) All cases coming before the tribunal shall be decided in accordance with the procedure as may be prescribed.

(6) Subject to such conditions and limitations as may be prescribed, the tribunal may award costs and the amount of such costs which remains unpaid after the due date, shall be recoverable from the person ordered to pay the same as arrears of Land Revenue.

(7) The seal of the tribunal and the procedure to be followed by it shall be such as the State Government may prescribe.

(8) The State Government may appoint such officers and officials, as may be required, to assist the tribunal in the discharge of its functions under this Act:

Provided that the cases of the State shall be represented before the tribunal by an officer not below the rank of Excise and Taxation Officer or by the Law Officer.