TaxTMI 
TaxTMI 
Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) (Amendment) Rules, 2021
X X X X Extracts X X X X
X X X X Extracts X X X X
....mber, Expert Member, Law Member, Revenue Member, Technical Member, Member of the Tribunal, Appellate Tribunal or, as the case may be, Authority as specified in column (2) of the Eighth Schedule to the Finance Act, 2017 (7 of 2017). 2. In the Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020 (hereinafter referred to as the principal rules), in rule 2, for clause (g), the following clause shall be substituted, namely:- '(g) "Search-cum-Selection Committee" means the Search-cum-Selection Committee referred to in sub-section (3) of section 184 of the Finance Act, 2017 (Act 7 of 2017);', 3. In the principal rules, rule 4 shall be omitted. 4. In the principal rules, rule 7 shall be omitted. 5. In the principal rules, rule 9 shall be omitted. 6. In the principal rules, for rule 15, the following rule shall be substituted, namely:- "15. House rent allowance.- With effect from the 1st January, 2021, the Chairman, Chairperson, President, Vice Chairman, Vice Chairperson or Vice President shall have option to avail of accommodation to be provided by the Central Government as per the rules for the time....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red 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 Principal Commissioner of Income-tax or any equivalent or higher post for two years and has performed judicial, quasijudicial or adjudicating function for three years. 3. The Customs, Excise and Service Tax Appellate Tribunal under the Customs Act, 1962(52of 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 with ten years of experience in litigation and has held a post of Additional Secretary o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (i) 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. 6. Railway Claims Tribunal under the Railway Claims Tribunal Act, 1987 (54 of 1987) (1) A person shall not be qualified for appointment as ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Court or a Chief Justice of a High Court; (b) in the case of a Judicial Member, -- (i) is, or has been, a Judge of a High Court; or (ii) has been an advocate for ten years with substantial experience in litigation in matters relating to financial sector before Securities Exchange Board of India, Securities Appellate Tribunal, High Court or Supreme Court. (c) in the case of a Technical Member, -- (i) is, or has been, an Additional Secretary for two years or Secretary in the Ministry or Department of the Central Government or any equivalent post in the Central Government or a State Government; or (ii) is a person of proven ability, integrity and standing having special knowledge and professional experience, of not less than twenty-five years, in financial sectors including securities market or pension funds or commodity derivatives 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 S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nal Company Law Tribunal for five years; or (c) has been an advocate for ten years with substantial experience in litigation in matters relating to company affairs before National Company Law Tribunal, National Company Law Appellate Tribunal, High Court or Supreme Court. (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. 12. National Consumer Disputes Redressal Commission under the Consumer Protection Act, 2019 (35 of 2019) (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 a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....otal period of three years in the Army or equivalent rank in the Navy or the Air Force; or (b) 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 (c) 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. 15. 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, a Judge of Supreme Court; or (b) is, or has been, Chief Justice of a High Court. (2) A person shall not be qualified for appointment as Judicial 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) has, for ten years, been an advocate with substantial experience in liti....