TaxTMI 
TaxTMI 
Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020
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....mn (2) of the Eighth Schedule 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 ....
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....The Search-cum-Selection Committee shall determine its procedure for making its recommendation and, after 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 immediate....
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....f on preliminary scrutiny, the Central Government 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 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....
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....ia officer holding Group 'A' post carrying the same pay. (3) A Presiding Officer of the Debts 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 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....
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....p;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, 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 ....
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....ribunal, 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. 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-C....
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....er. SCHEDULE (See rules 3 and 4) 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 (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&nb....
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.... (iii) Secretary to the Government of India, Ministry of Law and Justice (Department of Legal Afairs) - member; and (iv) Secretary to the Government of India, Ministry of Finance, (Department of Revenue) - member. 3. The Customs, Excise and Service Tax Appellate Tribunal under the Customs Act, 1962 (52 of 1962) (1) A person shall not be qualified for appointment as President unless, - (a) he is or has been a Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court; or (b) he is the member of the Appellate Tribunal. (2) A person shall not be qualified for appointment as a Judicial Member, unless, - (a) he has, 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 h....
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....dministrative Tribunal under the Administrative Tribunal Act, 1985 (13 of 1985). (1) A person shall not be qualified for appointment as the Chairman, unless he, - (a) is, or has been, a Judge of a High Court; or (b) has, for a period of not less than three years, held office as Administrative Member or Judicial Member in the Central Administrative Tribunal; (2) A person shall not be qualified for appointment,- (a) as a Judicial Member, unless he,- (i) is, or has been, a Judge of a High Court; or (ii) has, for one year, held the post of Secretary to the Government of India in the Department of Legal Affairs or the Legislative Department including Member -Secretary, Law Commission of India; or (iii) has, for two years, held a post of Additional Secretary to the Government of India in the Department of Legal Affairs or Legislative Department; or (iv) has, for a combined period of ten years, been a District Judge and Additional District Judge. (b) as an Administrative Member, unless he, - (i) has, for one yea....
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....Judicial Member or Technical Member, as the case may be. (2) A person shall not be qualified for appointment as the Vice-Chairman(Judicial), 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, for two years, held a civil judicial post carrying a scale of pay which is not less than that of an Additional Secretary to the Government of India; or (d) has, for a period of not less than three years, held office as a Judicial Member. (3) A person shall not be qualified for appointment as the Vice-Chairman (Technical), unless he, - (a) has, for a period of not less than three years, held office as a Technical Member; (b) has, for two years, held a post under a railway administration carrying a scale of pay which is not less than that of an Additional Secretary to the Government of India and has adequate knowledge of rules and procedure of, and experience in, claims and commercial matters rela....
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....erivatives or insurance. (2) A Member or Part time Member of the Board or the Insurance Regulatory and Development Authority or the Pension Fund Regulatory and Development Authority, or any person at senior management level equivalent to Executive Director in the Board or in such Authorities, shall not be appointed as Presiding Officer or Member of the Securities Appellate Tribunal, during his service or tenure as such with the Board or with such Authorities, as the case may be, or within two years from the date on which he ceases to hold office as such in the Board or in such Authorities. (3) The Presiding Officer or Member of the Securities Appellate Tribunal shall be a person who does not have any financial or other interest as are likely to pre-judicially affect their functions as such Presiding Officer or Member. Search and Selection Committee for Post of the Presiding Officer, Judicial Member and Technical Member. (i) Chief Justice of India or Judge of the Supreme Court of India nominated by him - Chairperson; (ii) (a) in case of appointment of Presiding Officer, t....
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....nt of India, Ministry of Corporate Affairs - member. 10. Airport Appellate Tribunal under the Airport Authority of India Act, 1994 (55 of 1994) A person shall not be eligible for appointment as Chairperson, unless he, is, or has been, a judge of a High Court. Search-cum-Selection Committee for the post of Chairperson of Airport Appellate Tribunal, -- (i) Chief Justice of India or any other judge of Supreme Court nominated by him -chairperson; (ii) Outgoing Chairperson of Airport Appellate Tribunal - member; (iii) Secretary to the Government of India, Ministry of Civil Aviation - member; (iv) Secretary to the Government of India, (Department of Economic Affairs) - member; 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, a Judge of Supreme Court; or (b) is, or has been, Chief Justice of a High Court. (2) A perso....
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....t 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 be qualified for appointment as Technical Member (Patent), unless he, - (a) has, for five years, held the post or exercised the functions of the Controller under the Patents Act, 1970 (39 of 1970); or (b) has, for twenty-five 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 for appointment as Technical Member (Copyright), unless he, - (a) is, or has been a member of the Indian Legal Service and is holding, or has held a post of Additional Secretary or any equivalent or any higher post for two years; or (b) has, for a combined period of ten years, been a District Judge and Additional District Judge; or (c) is, or has been a member of a Tribunal or Civil Service not below the rank of an Addi....
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....; 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: - (i) is, or has been, a Judge of the Supreme Court; or (ii) is or has been a Chief Justice of a High Court. (b) Vice-chairman, who is, or has been, a Judge of a High Court; (c) Law Member, who has, for a combined period of ten years, been a District Judge and Additional District Judge; or (d) Revenue Member from the Indian Revenue Service who is qualified to be a Member of the Central Board of Direct Taxes and an officer of the Indian Customs and Central Excise Service, who is qualified to be a Member of the Central Board of Excise and Customs and has performed judicial, quasi-judicial or ....
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....s 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 Member, the President of National Consumer Disputes Redressal Commission- member; (iii) Secretary to the Government of India, Ministry of Consumer Affairs, Food and Public Distribution-member; and (iv) Secretary to the Government of In....
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....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 ....