ORDER The Commercial Taxes Bar Association, Patna, is the petitioner herein. The State of Bihar, Finance Commissioner, Law Secretary and the Commissioner of Commercial Taxes-cum-special Secretary are the respondents in this writ petition. 2. In this writ petition the prayer is to direct the respondents to constitute Commercial Taxes Tribunal, Bihar, in the manner it would protect and ensure its role as an independent and impartial forum for adjudication or the dispute as envisaged by the Act. The mailer is one or public importance. We admit this writ petition and direct the respondents to rile counter affidavit, if any, within one month from today. 3. Section 8 of the Bihar Finance Act, 1981, read along with Rule 33 or the Bihar Sales Tax Rules, 1983, provide for the constitution or an Appellate Tribunal. The combined effect or the above provisions is that the Tribunal shall consist of three members. We should remember that this Tribunal is envisaged to be an expert body. The chairman shall be a retired High Court Judge or Judicial Officer of the rank of District Judge. One of the members of the Tribunal shall be an officer of Commercial Tax Department, not below the rank of Senior Joint Commissioner. The third member shall be a Chartered Accountant or an officer belonging to I.A.A.S. or a Government servant with certain qualifications. We are sure that in constituting the Tribunal the Government will bear in mind section 8 of the Act and Rule 33 of the Rules and ensure that the provisions of the Act and the Rules are complied with. We are constrained to make this observation even at the threshold, since we are told that the Commercial Taxes Tribunal, which was functioning till late, had no Account ant Member from 1989, and no member of the Commercial Tax Department from 1992. The sole member was functioning after 1992. Plurality of members constituting the Tribunal is envisaged by the Act. After such constitution functions of the Tribunal may be exercised by one or more members designed in the exigencies of the Administration. Nonetheless, constitution of the Tribunal by plurality of members is envisaged under rule 33 of the said Rules. Let this not be forgotten in constituting the new Tribunal, which is very necessary in public interest. It should be so done by the Government within one month from today. 4. Nonetheless, constitution of the Tribunal by plurality of members is envisaged under rule 33 of the said Rules. Let this not be forgotten in constituting the new Tribunal, which is very necessary in public interest. It should be so done by the Government within one month from today. 4. Learned Additional Advocate General has submitted before us that a request has already been made to the Comptroller and Auditor General of India to depute one of the officers to serve as Accountant Member and it may take time. We do not think so. If a request is made to expedite the matter, the Comptroller and Auditor General of India will certainly expedite it and send a proper person. We are informed at the bar that at present there is no Senior Joint Commissioner in the Department. If that be so, the post will be immediately filled up by the State Government so that the needful can be made. 5. Let this case be listed for further orders on 13.5.1994. 6. A copy of this order shall be supplied free of cost to the Addl. Advocate General. A copy of this order shall be sent by the Registrar of the Court direct to the Comptroller and Auditor General of India for information and necessary auction.