Chairman eligibility expanded to former High Court judiciary and qualified revenue officers; senior vice chairman to act during vacancies. Amendment to the Authority for Advance Rulings broadens Chairman eligibility to include former Chief Justices of High Courts or High Court judges with required tenure, expands revenue Member eligibility to specified IRS or Customs and Central Excise officers qualified for membership of the respective central boards as on the date of vacancy, requires law Member eligibility to be determined as on the date of vacancy, and provides that the senior-most Vice-chairman shall act as, or discharge functions of, the Chairman during vacancies or incapacity until the Chairman resumes or a new Chairman assumes office.
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Provisions expressly mentioned in the judgment/order text.
Chairman eligibility expanded to former High Court judiciary and qualified revenue officers; senior vice chairman to act during vacancies.
Amendment to the Authority for Advance Rulings broadens Chairman eligibility to include former Chief Justices of High Courts or High Court judges with required tenure, expands revenue Member eligibility to specified IRS or Customs and Central Excise officers qualified for membership of the respective central boards as on the date of vacancy, requires law Member eligibility to be determined as on the date of vacancy, and provides that the senior-most Vice-chairman shall act as, or discharge functions of, the Chairman during vacancies or incapacity until the Chairman resumes or a new Chairman assumes office.
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