Excelsior Correspondent
JAMMU, Mar 12: High Court today stayed the Government Order No. 224-FD of 2014 dated 15.10.2014 to the extent it accords sanction to creating of two posts of non-judicial members for the J&K Sales Tax Appellate Tribunal to be manned by the officers drawn from the KAS cadre having adequate expertise in the department.
The stay was granted in a petition filed by Tax Bar Association, which challenged creation of these two posts on various grounds and questioned the constitutionality of proviso to Section 12-A of the Jammu and Kashmir General Sales Tax Act, 1962.
After hearing Advocate Sachin Sharma appearing for the petitioner, Justice Janak Raj Kotwal issued notice to State through Finance Department and observed, “creation of two posts prima facie is contrary to Section 12-A of the Sales Tax Act as also against non-existent vacancies”.
“It needs to be stated by the Government as to how two posts of non-judicial members have been created for one man Tribunal”, High Court observed and ordered that subject to objections and till next date before the Bench, the Government order No. 224-FD of 2014 dated 15.10.2014 to the extent of creation of two posts of members in the J&K Sales Tax Appellate Tribunal, shall remain stayed.
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