THE TRIBUNALS REFORMS ACT, 2026 – AN OVERVIEW

Since litigations were on the increase and the time taken to dispose the pending cases the Central Government, in order to reduce the burden of Civil Courts constituted various Tribunal dealing with specialised subject.  For example, the Income Tax Appellate Tribunal deals with the appeal matters arising under the Income Tax Act.  The National Company Law Tribunals are formed to deal with the company law matters.  Likewise, there are many tribunals are formed.

The Central Government enacted ‘The Tribunals Act, 2026’ (17/2026) (‘Act’ for short) on 13.08.2026.  The objective of this Act is to-

• improve the efficiency, ensure independence, transparency, and uniformity in the qualifications, appointment, terms and conditions of service of Chairpersons and Members of various Tribunals, 
• the administration and functioning of the Tribunals,
• establish a National Tribunals Commission; and
• make consequential amendments in related enactments and for matters connected therewith or incidental thereto. 

This Act replaced the Tribunal Reforms Act, 2021.  The Act introduced a new structure to ensure that the system is independent yet accountable to the people it serves.

Effect of the provisions

The provisions of this Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. Different dates may be appointed for different provisions of this Act. Any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Arrangement of sections

The Act contains IV chapters containing 24 sections and two schedules.

• Chapter I – Preliminary – Sections 1 and 2;
• Chapter II – National Tribunal Commission – Sections 3 to 12;
• Chapter III – Manner of Selection and conditions of service of Chairperson and members of the Commission - Sections 13 to 18;
• Chapter IV – Misc. -Sections 19 to 24.

National Tribunals Commission

The Central Government shall establish a Commission called as ‘National Tribunals Commission’(‘Commission’ for short) with effect from such date as the Central Government may fix.  The Commission will make selections to the tribunals and exercise oversight on their functioning.  The aim is to reduce executive discretion while strengthening accountability. By creating a common institutional framework for tribunal administration, the Bill seeks to address longstanding concerns over appointments, tenure and functioning, while giving effect to the principles laid down by the Supreme Court in its Madras Bar Association judgments

The headquarters of the Commission shall be New Delhi.  The Commission shall consist of a Chairperson, who has been the Judge of the Supreme Court or Chief Judicate of a High Court and four Members – two judicial members and two technical members.  The Judicial Member shall be the Chief Judge of the High Court or Judge of a High Court.  The Technical Member, a person having ability, integrity and standing, who has special knowledge and experience of not less than twenty-five years in the fields of public administration, finance, law, accountancy, banking, management or technology.

The Chairperson of the Commission and the Members of the Commission shall be appointed by the Central Government.  The Chairperson and the members shall hold office for a term of five years or till he attains the age of seventy years, whichever is earlier.  The Act has provisions for the resignation, removal of members.  When the post of Chairperson becomes vacant or he is on leave, the senior most member will act as a Chairperson till the Chairperson resumes his duty.

The Commission shall have a secretariat in which the Secretary of the Secretariat shall be appointed who shall be in charge of the Secretariat.  The Commission shall have the following functions-

• to conduct the selection process for filling up the vacancies of Chairpersons and Members of the Tribunals specified in the First Schedule, through the Search-cum-Selection Committees constituted under section 13;
• to review the performance of the Tribunals, and cause an annual report to be prepared and submitted to the Central Government;
• to oversee the conduct of inquiry into complaints against the Chairpersons and Members of the Tribunals; and
• develop and maintain the National Tribunals Data Grid.

Section 9 provides the procedure for conducting the meeting of the Commission.  Section 10 provides for the supply of grants by the Central Government.  Section 11 provides the procedure for conducting the preparation and maintenance of Commission to furnish the annual report to the Central Government. 

Selection of members

Chapter III of the Act provides the procedure for selection and condition of Chairperson and Members of the Tribunal. 

• Section 13 – Search-cum-selection Committee;
• Section 14 – Appointment of Chairperson and Members of the Tribunal;
• Section 15 – Empanelment of Experts;
• Section 16 – Removal of Chairperson and members of the Tribunal;
• Section 17 – Term of office of the Chairperson and Members of the Tribunal;
• Section 18 – Qualifications, manner of selection etc., of Chairpersons and Members of Tribunals under certain enactments to be governed by this Act.

Tribunals

Section 2(l) of the Act defines the term ‘Tribunal’ as a Tribunal, Appellate Tribunal or Authority as specified in Column 2 of Schedule I.  The Schedule I gives the list of Tribunals, coming under the purview of this Act and under which Act the said Tribunal is constituted as detailed below-

1. Customs, Excise and Service Tax Appellate Tribunal – The Customs Act, 1962;
2. Appellate Tribunal - The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976;
3. Central Administrative Tribunal - The Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976;
4. State Administrative Tribunal - The Administrative Tribunals Act, 1985;
5. Railway Claims Tribunal - Railway Claims Tribunal Act, 1987;
6. Securities Appellate Tribunal - The Securities and Exchange Board of India Act, 1992;
7. Debts Recovery Tribunal - The Recovery of Debts and Bankruptcy Act, 1993;
8. Debts Recovery Appellate Tribunal - The Recovery of Debts and Bankruptcy Act, 1993;
9. Telecom Disputes Settlement and Appellate Tribunal - The Telecom Regulatory Authority of India Act, 1997
10. Appellate Tribunal for Electricity - The Electricity Act, 2003;
11. Armed Forces Tribunal - The Armed Forces Tribunal Act, 2007;
12. National Green Tribunal - The National Green Tribunal Act, 2010;
13. National Company Law Appellate Tribunal – The Companies Act, 2013;
14. National Consumer Disputes Redressal Commission - The Consumer Protection Act, 2019;
15. Industrial Tribunal constituted by the Central Government - The Industrial Relations Code, 2020;
16. Income-tax Appellate Tribunal- The Income-tax Act, 2025.

Amendments to certain enactments

The Act amended certain provisions of certain acts as detailed below-

1. Section 129(7) of Customs Act, 1962;
2. Section 12A of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976;
3. Section 10B of the Administrative Tribunals Act, 1985;
4. Section 9A of the Railway Claims Tribunal Act, 1987;
5. Section 15QA of the Securities and Exchange Board of India Act, 1992;
6. Section 6A and Section 15A of the Recovery of Debts and Bankruptcy Act, 1993;
7. Section 14GA of the Telecom Regulatory Authority of India Act, 1997;
8. Section 117A of the Electricity Act, 2003;
9. Section 9A of the Armed Forces Tribunal Act, 2007;
10. Section 10A of the National Green Tribunal Act, 2010;
11. Section 417A of the Companies Act, 2013;
12. Section 44(4), 44(9) of the Industrial Relations Code, 2020;
13. Section 361 of the Income Tax Act, 2025.

All these amendments provide that notwithstanding anything contained in thie respective Act, the qualifications, manner of selection, appointment, salaries and allowances, resignation, removal and other conditions of service and eligibility for reappointment of a President and members of the Tribunal under this Act shall be governed by the provisions of the Tribunals Reforms Act, 2026.

Powers of the Government

The Central Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.

If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by general or special order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty within 3 years from the date of commencement of the Act.

Powers of the Commission

The Commission may, in consultation with the Central Government, for the purposes of this Act, by notification in the Official Gazette, make regulations not inconsistent with this Act and the rules made thereunder.