Part XIVAMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189 )
Section 164 - Amendment of Act 13 of 1976 - THE SMUGGLERS AND FOREIGN EXCHANGE MANIPULATORS (FORFEITURE OF PROPERTY) ACT, 1976
Finance Act, 2017 Part XIV AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC.
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Qualifications and terms of tribunal members now governed by post-amendment statute, with transitional protection for prior appointees. The amendment adds adjudicating and competent authorities and the Special Director (Appeals) under the Foreign Exchange Management Act to the Act's scope. ... Summary
Qualifications and terms of tribunal members now governed by post-amendment statute, with transitional protection for prior appointees.
The amendment adds adjudicating and competent authorities and the Special Director (Appeals) under the Foreign Exchange Management Act to the Act's scope. It inserts a transitional provision that subjects qualifications, appointment, term, remuneration, resignation, removal and other service conditions of the Appellate Tribunal's Chairperson and members appointed after commencement of the specified Part of the Finance Act, 2017 to the Finance Act's section 184, while preserving the original Act's governance for incumbents appointed before that commencement.
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