Procedural autonomy: National Tax Tribunal guided by principles of natural justice and vested with civil court powers for tax adjudication. Section 16 provides that the National Tax Tribunal, guided by the principles of natural justice and empowered to regulate its own procedure, is not bound by the Civil Procedure Code. It is vested with the same powers as a civil court for specified matters: discovery and production of books and documents; requisitioning public records subject to evidence law; dismissing appeals for default or deciding them ex parte; setting aside such dismissals or ex parte orders; rectifying apparent mistakes on record; and other prescribed matters. Proceedings are deemed judicial and the Tribunal is treated as a civil court for certain criminal procedure and penal provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Procedural autonomy: National Tax Tribunal guided by principles of natural justice and vested with civil court powers for tax adjudication.
Section 16 provides that the National Tax Tribunal, guided by the principles of natural justice and empowered to regulate its own procedure, is not bound by the Civil Procedure Code. It is vested with the same powers as a civil court for specified matters: discovery and production of books and documents; requisitioning public records subject to evidence law; dismissing appeals for default or deciding them ex parte; setting aside such dismissals or ex parte orders; rectifying apparent mistakes on record; and other prescribed matters. Proceedings are deemed judicial and the Tribunal is treated as a civil court for certain criminal procedure and penal provisions.
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