Constitution of National Appellate Authority for Advance Ruling [Section 101A]
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion 101A(1), • till the National Appellate Authority is constituted under that section 101A(1), the Government, may on the recommendations of the Council, by notification, empower any existing Authority constituted under any law for the time being in force to hear appeals made under section 101B and • in such case,-- • (a) the provisions of sections 101A(2) to (13) shall not apply; and • (b) any reference to the National Appellate Authority under this Chapter shall be construed as a reference to such Authority. • For the purposes of this sub-section, the expression "existing Authority" shall include a Tribunal. Section 101A(2) - Member of National Appel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....date on which a new President, appointed in accordance with the provisions of this Act to fill such vacancy, enters upon his office: • Discharge:- The President is unable to discharge his functions owing to absence, illness or any other cause, the senior most Member of the National Appellate Authority shall discharge the functions of the President until the date on which the President resumes his duties. • Appointment of Technical Member (Centre) and (State) of the National Appellate Authority • The Technical Member (Centre) and Technical Member (State) of the National Appellate Authority shall be appointed by the Government on the recommendations of a Selection Committee consisting of such person....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e for a term of five years from the date on which he enters upon his office, or until he attains the age of 65 years, whichever is earlier • The President and Member of (Center) or (State) of the National Appellate Authority shall also be eligible for reappointment. Resignation by President or any other Member • Resignation given in Written • The President or any Member may, by notice in writing under his hand addressed to the Government, resign from his office: • Hold the office after serving resignation • The President or Member shall continue to hold office - until the expiry of three months from the dat....




TaxTMI
TaxTMI