National Tax Tribunal Act, 2005 Section 6 - Bare Act

Act Info:

(1) The Chairperson of the National Tax Tribunal shall be a person who has been a Judge of the Supreme Court or the Chief Justice of a High Court.

(2) A person shall not be qualified for appointment as Member unless he-

(a) is, or has been, or is eligible to be, a Judge of a High Court; or

(b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least ¹[five years].

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1. Substituted for the words "seven years" by the National Tax Tribunal (Amendment) Act, 2007, w.e.f. 29.01.2007.