Appellate tribunal — The tribunals are experts bodies and apart from being experts, it consists of technical members along with judicial members. Therefore, on account of non-functioning of tribunals, the litigants are rushing to the high Court adding additional pendency. Furthermore, the litigants are deprived of their right to appeal. Chief secretary of the state is directed to look into the matter and make an earnest Endeavour and ensure the unfilled posts in the Tribunals and other forums are filled up. — Oudh Bar Asso. High Court, Lko. Thru General Secretary & Anr Vs. U.O.I. Thru Secy. Ministry of Finance & Ors. [2019] 12 TAXLOK.COM 062 (Allahabad)