TaxTMI 
TaxTMI 
Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2017.
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....dule of the Finance Act, 2017 (7 of 2017). 2. Definitions.-In these rules, unless the context otherwise requires, - (a) "Act" means an Act specified in column (3) of the Eighth Schedule of the Finance Act, 2017(7 of 2017); (b) "Accountant Member", "Administrative Member", "Judicial Member", "Expert Member", "Law Member", "Revenue Member" or "Technical Member" means the Accountant Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member or Technical Member of the Tribunal, Appellate Tribunal or, as the case may be, Authority appointed under the corresponding provisions of the Act; (c) "Appellate Tribunal", "Authority" or "Tribunal" has the same meaning as assigned to it in the corresponding provisions of the Act; (d) "Chairman" or "Chairperson'' or "President'' means the Chairman, Chairperson or President of the Tribunal, Appellate Tribunal or, as the case may be, Authority appointed under the corresponding provisions of the Act; (e) "Member" means the Accountant Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member or Technical Member and includes the Chairman, Vice-Chairman, Chairperson, Vice-Ch....
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.... shall be the convener of the Search-cum -Selection Committee. (3) The Search-cum-Selection Committee shall determine its procedure for making its recommendation. (4) No appointment of Chairman, Chairperson, President, Vice-Chairman, Vice- Chairperson, Vice- President, Presiding Officer, Accountant Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member, Technical Member or Member of the Tribunal, Appellate Tribunal or Authorities shall be invalid merely by reason of any vacancy or absence in the Search-cum-Selection Committee. (5) Nothing in this rule shall apply to the appointment of Chairman, Chairperson, President, Vice-Chairman, Vice- Chairperson, Vice- President, Presiding Officer, Accountant Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member, Technical Member or Member of the Tribunal, Appellate Tribunal or, as the case may be, Authority functioning as such immediately before the commencement of these rules. 5. Medical fitness.-No person shall be appointed as the Chairman, Chairperson, President, Vice-Chairman, Vice- Chairperson, Vice- President, Presiding Officer, Accountant Member, Adminis....
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....ibunal or, as the case may be, Authority is constituted or established, shall make a preliminary scrutiny of such complaint. (2) If on preliminary scrutiny, the Ministry or Department of the Government of India under which the Tribunal, Appellate Tribunal or, as the case may be, Authority is constituted or established, is of the opinion that there are reasonable grounds for making an inquiry into the truth of any misbehavior or incapacity of a Chairman, Vice-Chairman, Chairperson, Vice-Chairperson, President, Vice-President, Presiding Officer, Accountant Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member, Technical Member or Member, it shall make a reference to the Committee constituted under rule 7 to conduct the inquiry. (3) The Committee shall complete the inquiry within such time or such further time as may be specified by the Central Government. (4) After the conclusion of the inquiry, the Committee shall submit its report to the Central Government stating therein its findings and the reasons therefor on each of the charges separately with such observations on the whole case as it may think fit. (5) The Committee shall not be ....
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....er, Judicial Member, Expert Member, Law Member, Revenue Member, Technical Member or, as the case may be, Member shall be paid a salary of Rs. 2,25,000 and shall be entitled to draw allowances as are admissible to a Government of India Officer holding Group 'A' post carrying the same pay. (3) A Presiding Officer of the Debt Recovery Tribunal or a Presiding Officer of the Industrial Tribunal constituted by the Central Government shall be paid a salary of Rs. 1,44,200 - 2,18,200 and shall be entitled to draw allowances as are admissible to a Government of India officer holding Group 'A' post carrying the same pay. (4) In case of a person appointed as the Chairman, Chairperson, President, Vice-Chairman, Vice- Chairperson, Vice President, Presiding Officer, Accountant Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member, Technical Member or Member, as the case may be, is in receipt of any pension, the pay of such person shall be reduced by the gross amount of pension drawn by him. 12. Pension, Gratuity and Provident Fund.-(1) In case of a serving Judge of the Supreme Court, a High Court or a serving Judicial Member of the Tri....
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....y,- (a) for the Vice-Chairman, Vice-Chairperson, Vice-President, Presiding Officer of the Debts Recovery Tribunal and Industrial Tribunal, Accountant Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member, Technical Member or Member shall be Chairman, Chairperson or as the case may be, President; and (b) for the Chairman, Chairperson, Presiding Officer of Security Appellate Tribunal or President, shall be the Central Government, who shall also be sanctioning authority for Accountant Member, Administrative Member, Judicial Member, Expert Member or Member in case of absence of Chairman, Chairperson, Presiding Officer of Security Appellate Tribunal or President. (2) The Central Government shall be the sanctioning authority for foreign travel to the Chairman, Chairperson, President, Vice-Chairman, Vice-Chairperson, Vice-President, Accountant Member, Administrative Member, Judicial Member, Expert Member, Technical Member, Presiding Officer or a Member. 15. House rent allowance.-The Chairman, Chairperson, President, Vice-Chairman, Vice- Chairperson, Vice President, Presiding Officer, Accountant Member, Administrative Member, Judicial Member,....
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....ve Member, Judicial Member, Expert Member, Law Member, Revenue Member, Technical Member or Member of the Tribunal, Appellate Tribunal or, as the case may be, Authority shall not, for a period of two years from the date on which they cease to hold office, accept any employment in, or connected with the management or administration of, any person who has been a party to a proceeding before the Tribunal, Appellate Tribunal or, as the case may be, Authority: Provided that nothing contained in this rule shall apply to any employment under the Central Government or a State Government or a local authority or in any statutory authority or any corporation established by or under any Central, State or Provincial Act or a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013). 19. Oaths of office and secrecy.-Every person appointed to be the Chairman, Chairperson, President, Vice-Chairman, Vice- Chairperson, Vice-President, Accountant Member, Administrative Member, Judicial Member, Expert Member, Technical Member, Presiding Officer or Member shall, before entering upon his office, make and subscribe an oath of office and secrecy in Forms I and ....
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..../ Vice-Chairperson/ President/Vice-President/ Presiding Officer/Member of the(Name of Tribunal/Appellate Tribunal/Authority), do solemnly affirm/do swear in the name of God that I will not directly or indirectly communicate or reveal to any person or persons any matter which shall be brought under my consideration or shall become known to me as Chairman/Vice-Chairman/ Chairperson/ Vice-Chairperson/ President/Vice-President/ Presiding Officer / Accountant Member/ Administrative Member, Judicial Member/ Expert Member / Law Member/ Revenue Member/ Technical Member /Member of the said (Name of Tribunal/Appellate Tribunal/Authority) except as may be required for the due discharge of my duties as the Chairman/Vice-Chairman/ Chairperson/ Vice-Chairperson/ President/Vice-President/ Presiding Officer/Member. SCHEDULE Sl.No. Name of Tribunal, Appellate Tribunal or Authority. Qualification for appointment of Chairperson, Chairman, President, Vice-Chairperson, Vice-Chairman, Vice-President, Presiding Officer, Accountant Member, Administrative Member, Judicial Member, Expert Member or Technical Member or Member. Composition of Search-cum- Selection Committee Term of Office ....
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....practice of accountancy, - (a) as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949); or (b) as a registered accountant under any law formerly in force; or partly as such registered accountant and partly as a chartered accountant; or (ii) he has been a member of the Indian Revenue Service (Income-tax Service Group 'A') and has held the post of Additional Commissioner of Income-tax or any equivalent or higher post for at least three years. (A) Search-cum-Selection Committee for the post of the President and Vice-President, - (i) a sitting Judge of Supreme Court to be nominated by the Chief Justice of India-chairperson; (ii) the President, Income-tax Appellate Tribunal-member; and (iii) the Secretary to the Government of India, Ministry of Law and Justice (Department of Legal Affairs)- member. (B) Search-cum-Selection Committee for the Accountant Member and Judicial Member, - (i) a nominee of the Minister of Law and Justice- chairperson; (ii) Secretary to the Government of India, Ministry of Law and Justice (Department of Legal Affairs)- member; (iii) President of the Income-tax Appellate Tribunal - member; and (iv) such ....
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....overnment of India, Ministry of Finance (Department of Revenue)- member; (iii) Secretary to the Government of India, Ministry of Personnel, Public Grievances and Pensions (Department of Personnel and Training) - member; (iv) Secretary to the Government of India, Ministry of Law (Department of Legal Affairs) - member. Three Years President - Sixty-seven years Member- Sixty-two years 4. Appellate Tribunal under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976) (1) The Chairman of the Appellate Tribunal shall be a person who is or has been or is qualified to be a Judge of a Supreme Court or a Judge of a High Court. (2) The Member of the Appellate Tribunal shall be a person not below the rank of Joint Secretary to the Government of India. (A) Search-cum- Selection Committee for the post of Chairman, - (i) Chief Justice of India or a Judge of the Supreme Court of India as nominated by the Chief Justice of India - chairperson; (ii) Secretary to the Government of India (Department of Revenue)- member; (iii) Secretary to the Government of India, Ministry of Law and Justice (Department of Legal Affairs)- me....
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....ernment of India, or any other post under the Central or State Government carrying the scale of pay which is not less than that of Additional Secretary to the Government of India at least for a period of two years: Provided that the officers belonging to the All-India services who were or are on Central deputation to a lower post shall be deemed to have held the post of Secretary or Additional Secretary, as the case may be, from the date such officers were granted proforma promotion or actual promotion whichever is earlier to the level of Secretary or Additional Secretary, as the case may be , and the period spent on Central deputation after such date shall count for qualifying service for the purpose of this clause. (A) Search-cum-Selection Committee for the post of Chairman and Judicial Member, - (i) Chief Justice of India or his nominee- chairperson; (ii) Chairman of the Central Administrative Tribunal, Principal Bench - member; (iii) Secretary to the Government of India, (Department of Personnel and Training)- member; (iv) Secretary to the Government of India, Ministry of Law and Justice -member; (e) one expert, to be nominated by the Central Government of ....
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....t; (b) has, for at least ten years, held a judicial office in the territory of India. (5) A person shall not be qualified for appointment as a Technical Member unless he is a person of ability, integrity and standing having special knowledge of rules and procedure of, and experience in, claims and commercial matters relating to railways of not less than twenty years. (A) Selection Committee consisting for the post of the Chairman, Vice-Chairman (Judicial) or Member (Judicial): - (i) Chief Justice of India or his nominee- chairperson; (ii) Chairman or Member (Traffic) of the Railway Board- member; (iii) Secretary to the Government of India to be nominated by the Central Government- member; (iv) two experts who should have knowledge and experience of Claims and Commercial matters pertaining to Railways to be nominated by the Central Government- members. (B) Search-cum-Selection Committee for the post of the Vice-Chairman (Technical) or Member (Technical),- (i) a person to be nominated by the Central Government- chairperson; (ii) Chairman or Member (Traffic) of the Railway Board- member; (iii) Secretary to the Government of India to be nominated by the....
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....cal Member, - (i) Presiding Officer, Securities Appellate Tribunal- chairperson; (ii)) Secretary to the Government of India (Department of Economic Affairs) - member; (iii) Secretary to the Government of India, (Department of Financial Services) - member; and (iv) Secretary to the Government of India, in the Legislative Department or Department of Legal Affairs -member. Three Years Presiding Officer - Seventy years Member - Sixty-seven years 8. Debts Recovery Tribunal under the Recovery of Debts Due to Banks and Financial Institutions Act, 1993 (51 of 1993 A person shall not be qualified for appointment as Presiding Officer of the Debts Recovery Tribunal, unless he,- (a) is, or has been, or is qualified to be, a District Judge; or (b) is a person of ability, integrity and standing, and having special knowledge of, and professional experience of not less than twenty years in economics, business, commerce, law, finance, accountancy, management, industry, public affairs, administration, banking, debt recovery or any other matter, which in the opinion of the Central Government is useful to the Debt Recovery Tribunal. Search-cum-Selection Com....
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.... affairs, administration or any other matter which in the opinion of the Central Government, is useful to the Appellate Tribunal. Search-cum-Selection Committee for the post of Chairperson of Airport Appellate Tribunal,- (i) a person to be nominated by the Central Government chairperson; (ii) Secretary to the Government of India, Ministry of Civil Aviation- member; (iii) Secretary to the Government of India to be nominated by the Central Government- member; (iv) two experts, to be nominated by the Central Government-members. Three Years Chairperson-Sixty-two years 11. Telecom Disputes Settlement and Appellate Tribunal under the Telecom Regulatory Authority of India Act, 1997 (24 of 1997) (1) A person shall not be qualified for appointment as Chairperson, unless he,- (a) is, or has been, or is qualified to be, a Judge of Supreme Court; or (b) is, or has been, Chief Justice of a High Court; or (c) has, for a period of not less than three years held office as Member; or (d) is a person of ability, integrity and standing, and having special knowledge of, and professional experience of not less than twenty-five years in economics, bu....
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.... is, or has been, or is qualified to be a Judge of High Court; or (b) has, for at least ten years, held a judicial office in the territory of India. (4) A person shall not be qualified for appointment as Technical Member (Trademark), unless he,- (a) has, for at least ten years, exercised functions of a tribunal under the Trade Marks Act, 1999 (47 of 1999) and has held a post not lower than the post of Joint Registrar for at least five years and has a degree in law with at least twelve years of practice at bar or twelve years' experience in a State Judicial Service, or (b) has, for at least ten years, been an advocate of a proven specialized experience in trade mark law. (5) A person shall not be qualified for appointment as Technical Member (Patent), unless he, - (a) has, for at least five years, held the post or exercised the functions of the Controller under the Patents Act, 1970 (39 of 1970); or (b) has, for at least ten years, functioned as a registered patent agent and possesses a degree in engineering or technology or a master's degree in science from any University established under law for the time being in force. (6) A person shall not be qualified ....
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....in law, industrial finance, industrial management or administration, industrial reconstruction, investment, accountancy or any other matter which in the opinion of the Central Government is useful to the National Company Law Appellate Tribunal. (a) The Chairperson of the Appellate Tribunal shall be appointed after consultation with the Chief Justice of India. (B) Search-cum-Selection Committee for the post of the Judicial Member and Technical Member of the Appellate Tribunal, - (i) Chief Justice of India or his nominee -chairperson; (ii) a senior Judge of the Supreme Court or a Chief Justice of a High Court- member; (iii) Secretary to the Government of India, Ministry of Corporate Affairs- member; (iv) Secretary to the Government of India, Ministry of Law and Justice- member. Three Years Chair-Person-Seventy years Member -Sixty-seven years 14. Authority for Advance Ruling under the Income-tax Act, 1961 (43 of 1961) A person shall be qualified for appointment as,- (a) Chairman, who:- (i) is, or has been, or is qualified to be, a Judge of the Supreme Court; or (ii) is or has been a Chief Justice of a High Court; or ....
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....rity and standing, and having special knowledge of, and professional experience of not less than twenty-five years in, law, management, industry, public affairs, administration, films or any other matter which in the opinion of the Central Government, is useful to the Appellate Tribunal. (2) The Central Government may appoint such persons, who, in its opinion, or qualified to judge the effect of films on the public, to be a member of the Appellate Tribunal. Search-cum-Selection Committee for post of the Chairman and member of the Appellate Tribunal,- (i) a person to be nominated by the Central Government chairperson; (ii) Secretary to the Government of India, Ministry of Information and Broadcasting-member; (iii) Secretary to the Government of India to be nominated by the Central Government- member; (iv) two experts to be nominated by the Central Government-members. Three Years Chairman - Sixty-seven years Member - Sixty-five years 16. National Consumer Disputes Redressal Commission under the Consumer Protection Act, 1986 (68 of 1986) (1) A person shall not be qualified for appointment as President, unless he,- (a) is, or has been, or is....
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....) is a person of ability, integrity and standing, and having special knowledge of, and professional experience of not less than twenty-five years in economics, business, commerce, law, finance, accountancy, management, industry, public affairs, administration or any other matter which in the opinion of the Central Government is useful to Appellate Tribunal. (2) A person shall not be qualified for appointment as Judicial Member, unless, he- (a) is, or has been, or is qualified to be, a Judge of a High Court; or (b) has, for at least ten years, held a judicial office in the territory of India. (3) A person shall not be qualified for appointment as Technical Member unless he is a person of ability, integrity and standing having special knowledge of, and professional experience of, not less than twenty years in matters dealing with electricity generation, transmission, distribution, regulation, economics, business, commerce, law, finance, accountancy, management, industry, public affairs, administration or in any other matter which in the opinion of the Central Government is useful to the Appellate Tribunal. (A) Search-cum-Selection Committee for the post of Chairpe....
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.... - (i) a sitting Judge of Supreme Court to be nominated by Chief Justice of India or Chairman, Law Commission of India- chairperson; (ii) Chairperson, Armed Forces Tribunal - member; (iii) two Secretaries to Government of India including Defence Secretary- members. Three Years Chairperson Seventy years Member- Sixty-five years 19. National Green Tribunal under the National Green Tribunal Act, 2010 (19 of 2010) (1) A person shall not be qualified for appointment as Chairperson, unless he,- (a) is, or has been, or is qualified to be, a Judge of Supreme Court; or (b) is, or has been, Chief Justice of a High Court; or (c) has, for a period of not less than three years, held office as Judicial Member or Expert Member; or (d) is a person of ability, integrity and standing, and having special knowledge of, and professional experience of not less than twenty-five years in law including five years' practical experience in the field of environment and forests. (2) A person shall not be qualified for appointment as Judicial Member, unless he, - is, or has been, or is qualified to be, a Judge of a High Court; or has, for at least ten years, held ....