Post-retirement practice ban before tribunal stayed where retrospective application of Rule 13E raised prima facie jurisdictional concerns.

Rule 13E of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963 was challenged for imposing a complete post-retirement bar on practice before the Tribunal, including retrospective application to retired members. The High Court found prima facie merit in the objection that such retrospective operation and blanket prohibition required judicial scrutiny, particularly in light of the Tribunal's limited jurisdiction under the Income-tax Act. It stayed the operation of Rule 13E and the Tribunal judgment to the extent they barred retired members from practice, while permitting them to appear before Benches where they had not previously served.

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Issues: Whether the operation of Rule 13E of the Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963, and the Tribunal's judgment applying it to bar retired members from practice before the Tribunal, should be stayed pending consideration of the writ petition.

Analysis: The petition challenged the amended recruitment and service rules on the ground that they imposed a complete bar on practice by retired members before the Tribunal and that the Tribunal had applied the rule retrospectively in its earlier decision. The Court found prima facie merit in the grievance that the retrospective application of the rule and the complete ban called for examination, especially as the Tribunal's jurisdiction was confined to tax appeals under the Income-tax Act.

Conclusion: The Court stayed the operation of Rule 13E and the impugned Tribunal judgment to the extent they imposed a complete ban on practice by retired members before the Tribunal, and permitted such retired members to practice before Benches where they had not previously served.

Ratio Decidendi: A rule imposing a complete post-retirement bar on practice before a tribunal, when its retrospective application is prima facie beyond the tribunal's jurisdictional competence, may be stayed pending adjudication of the writ challenge.

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