In exercise of the powers conferred by sub-section (1) of section 4 of the Kerala Value Added Tax Act, 2003 (30 of 2004) read with Rule 3 of the Kerala Value Added Tax Rules, 2005, the Government of Kerala hereby constitute an Additional Appellate Tribunal consisting of a Chairman and two members, to perform the functions assigned to the Appellate Tribunal by or under the said Act within the area of jurisdiction, as specified below, namely:-

1. Chairman, to be appointed by the Governor.

2. One member to be appointed from among the officers of the Commercial Taxes Department not below the rank of Deputy Commissioner.

3. One member to be appointed from among the Chartered Accountants or class I officers of the Indian Audit and Accounts Service or officers not below the rank of Deputy Commissioner of Income Tax of the Indian Revenue Service, as specified in rule 3 of the said Rules.

Area of Jurisdiction. - The revenue Districts of Kasaragod, Kannur, Wayanad, Kozhikode, Malappuram and Palakkad.

The headquarters of the Additional Appellate Tribunal shall be at Palakkad.

By order of the Governor,

A. Ajith Kumar,

Secretary to Government.

Explanatory Note

(This does not form part of the notification, but is intended to indicate its general purport.)

The Government have decided to constitute an Additional Appellate Tribunal under the Kerala Value Added Tax Act, 2003 with its area of jurisdiction in the revenue Districts of Kasaragod, Kannur, Wayanad, Kozhikode, Malappuram and Palakkad with headquarters at Palakkad.

The notification is intended to achieve the above object.