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Start Free TrialNational Tax Tribunal Act, 2005 Preamble 1
Title: National Tax Tribunal Act, 2005
State: Central
Year: 2005
THE NATIONAL TAX TRIBUNAL ACT, 2005 [Act, No. 49 of 2005] [20th December, 2005] PREAMBLE An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto. Be it enacted by Parliament in the Fifty-sixth Year of the Republic of India as follows:--
View Complete Act List Judgments citing this sectionNational Tax Tribunal Act, 2005 Chapter II
Title: Establishment of the National Tax Tribunal
State: Central
Year: 2005
.....of his death, resignation or otherwise, the Central Government may designate the senior-most Member to act as the Chairperson until the day on which a Chairperson, appointed in accordance with the provisions of this Act to fill such vacancy, enters upon his office. (2) When the Chairperson is unable to discharge his functions owing to absence, illness or any other cause, the Central Government may authorise the senior-most Member to discharge the functions of the Chairperson until the date on which the Chairperson resumes his duties. (3) The senior-most member designated to act under sub-section (1) or to discharge functions of the Chairperson under sub-section (2), of the Chairperson shall continue to draw salary and allowances of a Member.
View Complete Act List Judgments citing this sectionNational Tax Tribunal Act, 2005 Section 3
Title: Establishment of National Tax Tribunal
State: Central
Year: 2005
The Central Government shall, by notification in the Official Gazette, establish with effect from such date as may be specified therein, a Tax Tribunal to be known as the National Tax Tribunal to exercise the jurisdiction, powers and authority conferred on such Tribunal by or under this Act.
View Complete Act List Judgments citing this sectionNational Tax Tribunal Act, 2005 Section 4
Title: Composition of National Tax Tribunal
State: Central
Year: 2005
The National Tax Tribunal shall consist of a Chairperson and such number of Members as the Central Government deems fit, to be appointed by that Government, by notification in the Official Gazette.
View Complete Act List Judgments citing this sectionNational Tax Tribunal Act, 2005 Section 12
Title: Officers and Employees of National Tax Tribunal
State: Central
Year: 2005
(1) The Central Government shall provide the National Tax Tribunal with such officers and employees as it may deem fit. (2) The salaries and allowances and other conditions of service of officers and employees of the National Tax Tribunal shall be such as may be prescribed. (3) The officers and employees of the National Tax Tribunal shall discharge their functions under the general superintendence of the Chairperson. (4) The officers and the other employees shall be appointed on the recommendations of a Selection Committee constituted by the Central Government.
View Complete Act List Judgments citing this sectionNational Tax Tribunal Act, 2005 Section 13
Title: Appearance Before National Tax Tribunal
State: Central
Year: 2005
(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 sectionNational Tax Tribunal Act, 2005 Chapter III
Title: Jurisdiction, Powers and Functions of National Tax Tribunal
State: Central
Year: 2005
.....or proceeding to the National Tax Tribunal; (b) the National Tax Tribunal shall, on receipt of such records, proceed to deal with such matter or proceeding from the stage at which it is transferred or from an earlier stage or de novo as it may deem fit; (c) the Chairperson shall constitute a Bench consisting of such number of Members as he deems fit for hearing cases transferred under this section. Section 24 - Appeal to Supreme Court Any person including any department of the Government aggrieved by any decision or order of the National Tax Tribunal may file an appeal to the Supreme Court within sixty days from the date of communication of the decision or order of the National Tax Tribunal to him: Provided that the Supreme Court may, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal within the said period, allow it to be filed within such time as it may deem fit.
View Complete Act List Judgments citing this sectionNational Tax Tribunal Act, 2005 Section 15
Title: Appeal to National Tax Tribunal
State: Central
Year: 2005
.....of Income-tax or the Chief Commissioner or Commissioner of Customs and Central Excise, as the case may be, or an assessee aggrieved by any order passed by the Income-tax Appellate Tribunal or any person aggrieved by any order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as aggrieved person), may file an appeal to the National Tax Tribunal and such appeal under this sub-section shall-- (a) be filed within one hundred and twenty days from the date on which the order appealed against is received by the assessee or the aggrieved person or the Chief Commissioner or Commissioner, as the case may be; (b) be in the form of a memorandum of appeal precisely stating therein the substantial question of law involved; and (c) be accompanied by such fees as may be prescribed: Provided that separate form of memorandum of appeal shall be filed for matters involving direct and indirect taxes: Provided further that the National Tax Tribunal may entertain the appeal within sixty days after the expiry of the said period of one hundred and twenty days, if it is satisfied that the appellant was prevented by sufficient cause from.....
View Complete Act List Judgments citing this sectionNational Tax Tribunal Act, 2005 Section 16
Title: Procedure and Powers of National Tax Tribunal
State: Central
Year: 2005
.....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 sectionNational Tax Tribunal Act, 2005 Section 17
Title: Finality of Orders of National Tax Tribunal
State: Central
Year: 2005
Any 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.
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