TaxTMI 
TaxTMI 
Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020
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....nce 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, ....
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....r taking into account the suitability, record of past performance, integrity as well as adjudicatory experience keeping in view the requirements of the Tribunal, Appellate Tribunal or, as the case may be, Authority, recommend a panel of two or three persons for appointment to each post. (3) 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. (4) 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, C....
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....ity 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 Search-Cum-Selection Committee to conduct the inquiry. (3) The Search-Cum-Selection 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 Search-Cum-Selection 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 Search-Cum-Selection Committee shall not be bound by the procedure laid down by the Code of Civil Procedure,1908 (5 of 1908) but shall be guided by the principles of natural justice and shall have power to regulate its own procedure, including the fixing of date, place and time of its inquiry. 9. Term of office of Member. - (1) The Chairman, Chairperson or President shall hold office for a term of four years or till he attains....
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....all be paid a salary of ₹ 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 or a High Court or a Judicial Member of the Tribunal or a member of the Indian Legal Service or a member of an organised Service appointed to the post of the Chairperson, Chairman, President or Presiding Officer of the Security Appellate Tribunal , the service rendered in the Tribunal, Appellate Tribunal or, as the case may be, Authority shall count for pension to be drawn in accordance with the rules of the service to which he belongs and he shall be governed by the provisions of the Gener....
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.... 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, Expert Member, Technical Member or Member shall be entitled to house rent allowance at the same rate are admissible to a Government of India officer holding Group 'A' post carrying the same pay . 16. Transport allowance. - 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 be ....
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....nal 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. Oath 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 II annexed to these rules. FORM I (See rule 19) Form of Oath of Office for Chairman/Vice-Chairman/ Chairperson/ Vice-Chairperson/ President/Vice-President/ Presiding Officer/ Administrative Member/ Judicial Member/ Expert Member / Law Member/ Revenue Member/ Technical Member, /Member of the (Name of the Tribunal/Appellate Tribunal/Authority) I, A. B., having been appointed as Chairman/Vice-Chairman/ Chairperson/ V....
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....tion Committee (1) (2) (3) (4) 1. Industrial Tribunal constituted by the Central Government under the Industrial Disputes Act, 1947 (14 of 1947) A person shall not be qualified for appointment as Presiding Officer, unless he,- (a) is, or has been, a Judge of a High Court; or (b) has, for a combined period of ten years, been a District Judge and Additional District Judge. Search-cum-Selection- Committee for the post of the Presiding Officer, - (i) Chief Justice of India or a Judge of Supreme Court nominated by him - chairperson; (ii) Outgoing Presiding Officer of the National Industrial Tribunal - member; (iii) Secretary to the Government of India, Ministry of Labour and Employment - member; (iv) Secretary to the Government of India, Ministry of Commerce (Department for Promotion of Industry and Internal Trade) - member. 2. Income-tax Appellate Tribunal under the Income-tax Act, 1961 (43 of 1961) (1) A person shall not be qualified for appointment as President unless he is a sitting or retired Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court or a Vice-President of the Income-tax Appellate Tribunal. ....
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...., for a combined period of ten years, been a District Judge and Additional District Judge; or (b) he has been a member of the Indian Legal Service and has held a post of Additional Secretary or any equivalent or higher post for two years; or (c) he has been an advocate for twenty-five years. (3) A person shall not be qualified for appointment as a Technical Member unless he has been a member of the Indian Revenue Service (Customs and Central Excise Service Group 'A') and has held the post of Principal Commissioner of Customs or Central Excise or any equivalent or higher post for two years and has performed judicial, quasi-judicial or adjudicating function for three years. Search-cum-Selection Committee for the post of President, Judicial Member and Technical Member- (i) Chief Justice of India or a Judge of the Supreme Court nominated by him - chairperson; (ii)(a) In case of appointment of President, the Outgoing President of the Customs Excise and Service Tax Appellate Tribunal - member; or (b) In case of appointment of Judicial Member and Technical Member, the President, Customs and Excise and Service Tax Appellate Tribunal-member ; (iii) Secretary to the Go....
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....has, for one year, held the post of Secretary to the Government of India or any other post under the Central Government or a State Government and carrying the scale of pay which is not less than that of a Secretary to the Government of India for one year; or (ii) has, for two years, held a post of Additional Secretary to the Government 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 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. Search-cum-Selection Committee for the post of Chairman, Administrative Member and Judicial Member - (i) Chief Justice of India or Judge of the S....
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.... in, claims and commercial matters relating to railways of not less than twenty-five years. Search-cum-Selection Committee consisting for the post of the Chairman, Vice-Chairman (Judicial), Vice-Chairman (Technical), Technical Member and Judicial Member: - (i) Chief Justice of India or Judge of the Supreme Court nominated by him - chairperson; (ii) (a) in case of appointment of Chairman, the Outgoing Chairman, Railway Claim Tribunal - member; or (b) in case of appointment of Vice-Chairman (Judicial), Vice-Chairman (Technical), Technical Member and Judicial Member, the Chairman Railway Claim Tribunal - member; or (iii) Member (Traffic) of the Railway Board- member; (iv) Secretary to the Government of India, Ministry of Law and Justice, (Department of Legal Affairs) - member. 7. Securities Appellate Tribunal under the Securities Exchange Board of India Act, 1992 (15 of 1992) (1) A person shall not be qualified for appointment as the Presiding Officer or a Judicial Member or a Technical Member of the Securities Appellate Tribunal, unless he, - (a) in the case of the Presiding Officer, is, or has been, a Judge of the Supreme Court or a Chief Justice of a High Court; or (....
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.... Presiding Officer of the Debts Recovery Tribunal, - (i) Chief Justice of India or Judge of the Supreme Court nominated by him-chairperson; (ii) Outgoing Presiding Officer of the Debts Recovery Tribunal - member; (iii) Secretary to the Government of India, Ministry of Finance (Department of Financial Services)- member; and (iv)Secretary to the Government of India, Ministry of Corporate Affairs - member. 9. Debts Recovery Appellate 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 Chairperson, unless he, -- (a) is, or has been, a Judge of a High Court; or (b) has been a member of the Indian Legal Service and has held a post of Additional Secretary or any equivalent or any higher post for two years; or (c) has held office as the Presiding Officer of a Debts Recovery Tribunal for three years. Search-cum-Selection Committee for the Chairperson of the Debts Recovery Appellate Tribunal, - (i) Chief Justice of India or any Judge of the Supreme Court as nominated by him - chairperson; (ii) Outgoing Chairperson of the Debts Recovery Appellate Tribunal - member; (iii) Secre....
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.... for a period of not less than three years, held office as Vice- Chairperson of the Appellate Board. (2) A person shall not be qualified for appointment as Vice-Chairman, unless he, - (a) is, or has been, a Judge of High Court; or (b) has, for two years, held the office of Judicial Member or a Technical Member, and has a degree in law with twelve years of practice at bar or twelve years' experience in a State Judicial Service. (3) A person shall not be qualified for appointment as Judicial Member, unless he, - (a) is, or has been, a Judge of High Court; or (b) has, for a combined period of ten years, been a District Judge and Additional District Judge. (4) A person shall not be qualified for appointment as Technical Member (Trademark), unless he, - (a) has, for 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 Registrar for five years and has a degree in law with twelve years of practice at bar or twelve years' experience in a State Judicial Service, or (b) has, for twenty-five years, been an advocate of a proven specialised experience in trade mark law. (5) A person shall not....
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....ars. (3) A Technical Member shall be a person of proven ability, integrity and standing having special knowledge and professional experience, of not less than twenty-five years, in law, industrial finance, industrial management or administration, industrial reconstruction, investment, accountancy or any other matter which is useful to the National Company Law Appellate Tribunal. Search-Cum-Selection Committee for the post of Chairperson, Judicial Member and Technical Member - (i) Chief Justice of India or any Judge of the Supreme Court nominated by him -chairperson; (ii) (a) in case of appointment of Chairperson, the Outgoing Chairperson of the National Company Law Appellate Tribunal - member; or (b) in case of appointment of Judicial Member and Technical Member the Chairperson of the National Company Law Appellate Tribunal - member; or (iii) Secretary to the Government of India, Ministry of Corporate Affairs - member; (iv) Secretary to the Government of India, Ministry of Finance (Department of Financial Services)- member. 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: ....
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....ection Act, 1986 (68 of 1986) (1) A person shall not be qualified for appointment as President, unless he, - (a) is, or has been, a Judge of the Supreme Court; or (b) is, or has been, Chief Justice of a High Court. (2) A person shall not be qualified for appointment as Member unless he,- (a) is, or has been, a Judge of a High Court; or (b) has, for a combined period of ten years, been a District Judge and Additional District Judge; or (c) 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 is useful to the National Consumer Disputes Redressal Commission. Search-cum-Selection Committee for post of the President and Member of the National Consumer Disputes Redressal Commission, - (i) Chief Justice of India or any Judge of the Supreme Court nominated by him - chairperson; (ii) (a) in case of appointment of President, the Outgoing President of National Consumer Disputes Redressal Commission- member; or (b) in case of appointment of Membe....
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....pointment as Administrative Member, unless he, - (4) has held or has been holding the rank of Major General or above for a total period of three years in the Army or equivalent rank in the Navy or the Air Force; or (5) has served for not less than one year as Judge Advocate General in the Army or the Navy or the Air Force, and is not below the rank of Major General, Commodore and Air Commodore respectively; or (6) is a person of ability, integrity and standing having special knowledge of, and professional experience of not less than thirty years in, economics, business, commerce, law, finance, accountancy, management, industry, public affairs, administration or in any other matter useful to the Armed Forces Tribunal. Search-cum-Selection Committee for the post of Chairperson, Judicial Member and Administrative Member -- (i) Chief Justice of India or any Judge of the Supreme Court nominated by him - chairperson; (ii) (a) in case of appointment of Chairperson, the Outgoing Chairperson of the Armed Force Tribunal - member; or (b) in case of appointment of Judicial Member and Administrative Member the Chairperson of the Armed Forces Tribunal - member; (iii) Secretary to the....