(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]. _________________________________ 1. Substituted for the words "seven years" by the National Tax Tribunal (Amendment) Act, 2007, w.e.f. 29.01.2007.
View Complete Act List Judgments citing this sectionThe Chairperson and every other Member shall hold office as such for a term of five years from the date on which he enters upon his office but shall be eligible for re-appointment: Provided that no Chairperson or other Member shall hold office as such after he has attained,-- (a) in the case of Chairperson, the age of sixty-eight years; and (b) in the case of any other Member, the age of sixty-five years.
View Complete Act List Judgments citing this section.....service or office held by such person under the Government of the Union or of a State, his salary in respect of service as Chairperson shall be reduced by the amount of that pension. Explanation.--For the purposes of this sub-section, "vacation" shall have the meaning assigned to it in the Supreme Court Judges (Conditions of Service) Act, 1958(41 of 1958). (2) A Member shall draw salary of a High Court Judge and other allowances and the terms and conditions of his service shall be the same as applicable to a Secretary to the Government of India: Provided that if a person who, immediately before the date of assuming the office as Member was in receipt of, or being eligible so to do, had elected to draw, a pension in respect of any previous service held by such person in connection with the affairs of the Union or of a State, his salary in respect of service as Member shall be reduced to the extent of that pension. (3) The salary and allowances and other terms and conditions of service of Chairperson or a Member of the Tribunal shall not be varied to his disadvantage after appointment.
View Complete Act List Judgments citing this section(1) A party to an appeal other than Government may either appear in person or authorise one or more chartered accountants or legal practitioners 1[***] to present his or its case before the National Tax Tribunal. (2) The Government may authorise one or more legal practitioners or any of its officers to present its case before the National Tax Tribunal. Explanation---For the purposes of this section,-- (a) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949(38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act; (b) "legal practitioner" means an advocate, a vakil or any attorney of any High Court, and includes a pleader in practice. _________________________ 1. Omitted for the words "or any person duly authorised by him or it" by the National Tax Tribunal (Amendment) Act, 2007, w.e.f. 29.01.2007
View Complete Act List Judgments citing this section.....requisitioning any public record or document or a copy of such record or document, from any office; (c) dismissing an appeal for default or deciding it, ex parte; (d) setting aside any order of dismissal of any appeal for default or any order passed by it, ex parte; (e) rectifying any mistake or error apparent on the face of record; and (f) any other matter which may be prescribed. (4) All proceedings before the National Tax Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code(45 of 1860) and the National Tax Tribunal shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973(2 of 1974).
View Complete Act List Judgments citing this sectionAny order passed by the National Tax Tribunal shall be final and shall be given effect to accordingly and no civil court shall have or be entitled to exercise any jurisdiction, power or authority with respect to any of the matters falling within the jurisdiction of the National Tax Tribunal.
View Complete Act List Judgments citing this sectionIf the Members of a Bench consisting of two Members differ in opinion on any point, they shall state the point or points on which they differ, and make a reference to the Chairperson, who shall hear the point or points himself or nominate any other Member for such hearing and such point or points shall be decided according to the opinion of the majority, who have heard the case including those who first heard it.
View Complete Act List Judgments citing this sectionWhere a judgment pronounced on a question of law by a Bench subsequently comes up for hearing before any Bench, and the latter Bench is of the opinion that the question of law requires reconsideration, then the latter Bench shall make a reference to the Chairperson to constitute a Special Bench consisting of five Members to hear and decide such question of law.
View Complete Act List Judgments citing this sectionNotwithstanding anything contained in any other provisions of this Act or any other law for the time being in force, no interim order (whether by way of injunction or stay or otherwise) shall be made in relation to any appeal under this Act, unless-- (a) copies of such appeal and all documents in support of the plea for such interim order are furnished to the party against whom the appeal is preferred; and (b) opportunity is given to such party to be heard in the matter.
View Complete Act List Judgments citing this sectionThe National Tax Tribunal may, after giving the parties to any proceedings before it, an opportunity of being heard, pass such orders thereon as it thinks fit.
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