Maharashtra VAT Rules

Goods Returned And Deposits Refunded.
The period for return of goods and refund of deposits for the purposes of clauses (32) and (33) of section 2 shall be six months from the date of the purchase or, as the case may be, the sale.

Subordination Of Officers.
For the purposes of sub-section (9) of section 10, the subordination of officers and persons shall be as follows, that is to say

Qualifications Of Members Of Tribunal And Term Of Office.

1. Every member of the Tribunal shall be a person who

   is or has been a Judge of the High Court, or

   is or has been a District Judge, or

   is qualified for appointment as a District Judge, and has held judicial office for not less than ten years, or

   has, for a continuous period of not less than three years held an office, not below the rank of Joint Commissioner of Sales Tax, in the Sales Tax Department of the State Government; or

   is a Chartered Accountant and has practised as such for not less than seven years, or

   not being a person described in clause (e), has in the opinion of the State Government, adequate knowledge of, or experience in accounting, or has, in the opinion of the State Government, special knowledge of, or experience in commerce or industry.

2. A person appointed as a member of the Tribunal under clause (d) shall not be eligible for further employment in the Sales Tax Department, after he ceases to hold office as a member of the Tribunal:
3. The appointment of a member of the Tribunal may be terminated before the expiry of his term of office, if the member--

   is adjudged an insolvent, or

   engages during his term of office in any paid employment outside the duties of his office, or

   is, in the opinion of the State Government unfit to continue in office by reason of infirmity of mind or of body, or any other reason.

4. A Member of the Tribunal shall, on the expiry of his term of office. be eligible for re-appointment.
5. A Member of the Tribunal may, at any time, by writing under his hand addressed to the State Government, resign his office, and his resignation shall take effect from the date on which it is accepted.