4. Appellate Board

(1) The State Government shall, by notification with effect from a date specified therein, constitute Appellate Board to exercise the powers and perform the functions conferred on the Appellate Board by or under this Act.

(2) Till the date specified in the notification under sub-section (1), the Appellate Board constituted under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) shall act as Appellate Board for the purpose of this Act and on the date aforementioned all proceedings pending before the Appellate Board constituted under the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995) shall stand transferred to the Appellate Board constituted under sub-section (1).

(3) The Appellate Board shall consist of a Chairman and such number of members as the State Government may decide] who have vast knowledge of administration or taxation matter.

(4) The Appellate Board shall, for the purpose of discharging its functions, have all the powers which are vested in the commercial tax authorities referred to in Section 3, and any proceedings before the Appellate Board shall be deemed to be judicial proceedings within the meaning of Sections 193 and 228 of the Indian Penal Code, 1860 (No. 45 of 1860) and for the purpose of Section 196 of the Indian Penal Code, 1860. The Appellate Board shall also be deemed to be the Civil Court for all the purposes of Section 195 and Chapter XXXV of the Code of Criminal Procedure, 1973 (No. 2 of 1974).

(5) The tenure of the Chairman and members shall be five years, but shall not be beyond the age of 65 years in case of Chairman and 62 years in case of members, and the salary and other conditions of service of the Chairman and members shall be such as may be prescribed.

Provided that the Chairmen and the members shall hold office during the pleasure of the State Government.

(6) Subject to the previous approval of the State Government, the Appellate Board may, from time to time make regulation consistent with the provisions of this Act to regulate the procedure in all matters arising out of the exercise of its powers or the discharge of its functions under the Act.