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THE HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005.
CHAPTER-XI : APPEAL AND REVISION

Body 77-B. Salary and Allowances of the Chairperson of the Tribunal.-

(1) The salaries and allowances of the Chairperson of the Tribunal, shall be as follows:-

    (a) if, he is a retired judge of the High Court or a retired member of the Indian Administrative Service, he shall get the last pay drawn by him at the time of retirement, less the amount of gross monthly pension, but his pay plus gross monthly pension, shall not exceed the last pay drawn by him at the time of retirement.

Provided that the Chairperson shall, in addition to the last pay drawn, be entitled to such allowances as are from time-to-time sanctioned by the State Government to the highest grade of Group 'A' officers of the State Government:

Provided that the salaries and allowances in case of the Chairman being an Advocate or Chartered Accountant, shall be equal to the scale of pay and allowances as are entitled to officers of the level of the Commissioner-cum-Secretary to the State Government; and

    (b) if, he is a serving member of the Indian Administrative Service, he shall get such salaries and allowances, as he would have drawn, had he not been appointed the Chairperson of a Tribunal:

Provided that if the person appointed as Chairperson of a Tribunal retires during this tenure as such, his salaries and allowances immediately after the date of retirement, shall be such, as are provided in part (a) of this sub-rule.

Explanation.-The words "gross monthly pension" as used in this rule, shall mean the aggregate pension without commutation.

(2) The Chairperson, of the Tribunal, shall be entitled to-

    (a) Travelling allowance for journeys performed in connection with the official duties at the rates as are admissible to the highest grade among Group 'A' of the State Government.

    (b) such medical facilities as are admissible to the highest grade among Group 'A' Officers of the State government; and

    (c) such kind of leave, including casual leave and leave salary as admissible to the Group 'A' officer of the State Government.