(1) (a) The Government shall, by notification, constitute a Tribunal to be called the Orissa Sales Tax Tribunal, which shall exercise such powers and discharge such functions as may be conferred or imposed by or under the provisions of this Act.

(b) The Tribunal shall consist of six members, of whom, three shall be appointed from among the members of the Orissa Superior Judicial Service (Senior Branch) (hereinafter called the Judicial members of the Tribunal) and the other three members shall be appointed from among the members of the Orissa Finance Service, not below the rank of Class-I (Upgraded Supertime) (hereinafter called the Accounts members of the Tribunal).

(c) The Senior-most Judicial member of the Tribunal shall be the Chairman of the Tribunal, who shall constitute benches, allot cases to the benches and exercise supervision in respect of their disposal.

(d) The Chairman of the Tribunal shall look to the overall administration of the Tribunal subject to regulations to be made by the Tribunal with the previous sanction of the Government consistent with the provisions of this Act and rules.

(e) Any vacancy in the membership of the Tribunal shall be filled up by the Government.

(2) Notwithstanding anything contained in sub-section (1), the Orissa Sales Tax Tribunal constituted under the Orissa Sales Tax Act, 1947 (Orissa Act 14 of 1947) shall be deemed to have been constituted under this Act with effect from the appointed day and shall be called as such from that date.

(3) The functions of the Tribunal may be exercised by a bench consisting of-

(a) the Chairman or any other single member, as may be constituted by the Chairman, when the total disputed amount of tax and interest and penalty, if any, involved in a case does not exceed rupees one crore;

(b) the Chairman or any other Judicial member and an Accounts member, as may be constituted by the Chairman, when the total disputed amount of tax and interest and penalty, if any, involved in a case exceeds rupees one crore, but does not exceed rupees five crore;

(c) three members of the Tribunal, which shall include the Chairman or the senior Judicial member, one Accounts member and another Judicial member when the total disputed amount of tax and interest and penalty, if any, involved in a case exceeds rupees five crore and shall be presided over by the Chairman or, as the case may be, the senior Judicial member; and

(d) three members of the Tribunal, which shall include the Chairman or the senior Judicial member and one Accounts member and another Judicial member when the case is to hear an application seeking an advance ruling and shall be presided over by the Chairman or, as the case may be, the senior Judicial member.

(4) (a) Where an appeal or application is heard by a bench consisting of two members and the members are divided in opinion on any point or points, such point or points shall be referred to the Tribunal consisting of three members.

(b) Where an appeal or application is heard by three members of the Tribunal and the members are divided in opinion on any point or points, such point or points shall be decided in accordance with the opinion of the majority.

(5) Any member who has previously dealt with any case coming up before the Tribunal in any other capacity or is personally interested in any case coming up before the Tribunal shall be disqualified to hear that case.