(1) The Appellate Board shall consist of a Chairman and such number of members as may be appointed by the State Government.

(1A) The provisions of this rule shall mutatis mutandis apply to an additional member appointed under sub-section (3A) of section 4.

(2) The Chairman of the Appellate Board referred to in sub-rule (1) shall be appointed by the Government.

(3) (a) The members of the Appellate Board referred to in sub-rule (1) shall be appointed by the Government on the recommendation of a selection committee consisting of the following :

(i) Chief Secretary, Government of Madhya Pradesh - Chairman

(ii) Chairman, Appellate Board - Member

(iii) Principal Secretary, Government of Madhya Pradesh, Law and Legislative Affairs Department - Member

(iv) Principal Secretary, Government of Madhya Pradesh, Commercial Taxes Department - Member secretary

(b) The selection shall be made in accordance with the manner and procedure as may be decided by the selection committee.

(4) The Chairman of the Board shall draw monthly salary and allowances payable to the Chief Secretary less the monthly pension being paid to him.

(5) A member of the Board who is on deputation from the Madhya Pradesh Higher Judicial Service shall draw monthly salary and allowances payable to him as a member of that Service:

Provided that on the date of superannuation in the parent service, the member shall cease to be member of his parent service, but shall continue as member of the Board :

Provided further that if the Member is a retired member of the Madhya Pradesh Higher Judicial Service, he shall draw monthly salary and allowances payable to him at the time of superannuation less monthly pension being paid to him.

(6) A member of the Board who was / is not a member of the Madhya Pradesh Higher Judicial Service, shall draw monthly salary and allowances payable to an officer of the rank of the Secretary to the State Government:

Provided that if the member has already retired from the Madhya Pradesh State Taxation Service before his appointment as a member of the Board, he shall draw monthly salary and allowances payable to the Secretary less monthly pension being paid to him.

(7) A working member of the Board who fulfills the qualification as required under sub-section (7) and (8) of section 4, shall be eligible to draw salary and allowances in accordance with the provisions of sub-rule (5) and (6).

(8) A serving member of the Madhya Pradesh State Taxation Service on being appointed as a member of the Board, shall be deemed to have retired from the service on the date he assumes the charge of member, but his subsequent service as a member shall be counted as his service in the Madhya Pradesh State Taxation Service for pension and retirement benefits under the rules applicable to him:

Provided that if a serving member of the Madhya Pradesh State Taxation Service is appointed as an additional member of the Board, the aforesaid condition shall not be applicable to such member.

(9) Subject to the provisions of sub-rule (6), the other conditions of service of the members appointed from the State Service, shall be regulated by the rules applicable to the members of that service.

(10) A member of the Board may at any time tender his resignation from the post and such resignation shall take effect from the date of its acceptance by the State Government.

(10-A) (a) The enquiry as required under proviso to sub-section (9) of section 4, shall be held in accordance with such procedure as may be decided by the State Government, in which the Chairman has been informed of the charges against him and given a reasonable opportunity of being heard in respect of the charges.

(b) During pendency of the enquiry, the State Government may instruct the chairman not to discharge Functions as Chairman.

(c) During the period in which the Chairman has been instructed under (b) the senior most member shall Discharge the functions of chairman.

(11) The Headquarters of the Appellate Board shall be at Bhopal and its bench at Indore.

(12) (a) Subject to the provisions of section 4-B, the functions of the Appellate Board under the Act and the rules made thereunder may be discharged by any of the members sitting in single Bench, or in a Bench of two members, or a larger Bench, as may be constituted by the Chairman.

(b) The Chairman shall be competent to transfer a pending case/ proceeding from one Bench to another Bench.

(c) The larger Bench presided over by the Chairman shall hear and decide an appeal if it--

(i) pertains to classification of goods ;

(ii) pertains to a dealer whose total turnover as computed by the Assessing Officer is rupees fifty crores or more ;

(iii) is against the order of the Commissioner.

(d) When the Chairman is unable to discharge his functions owing to absence, illness or any other cause, any member can be authorised by the State Government to discharge the functions of the Chairman and during this period that member shall have all the powers vested in the Chairman under the Act and the rules made thereunder.

(13) (a) The State Government shall determine and category of the officers and employees required to assist the Appellate Board in the discharge of its functions and provide the Appellate Board such officers and other employees, as it may think fit.

(b) The officers and other employees of the Appellate Board shall discharge their functions under the general superintendence of the Chairman.

(c) The salaries, allowances and conditions of service of the officers and other employees of the Appellate Board shall be such, as the State Government may, by order, specify.