Lawgist117AQualifications, terms and conditions of service of Chairperson and Member
1[117A. Qualifications, terms and conditions of service of Chairperson and Member.-- Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the Chairperson and other Members of the Appellate Tribunal appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of section 184 of that Act:
Provided that the Chairperson and Member appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.]
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1. Ins. by Act 7 of 2017, s. 180 (w.e.f. 26-5-2017).
- 110 Establishment of Appellate Tribunal
- 111 Appeal to Appellate Tribunal
- 112 Composition of Appellate Tribunal
- 113 Qualifications for appointment of Chairperson and Member of Appellate Tribunal
- 114 Term of office
- 115 Terms and conditions of service
- 116 Vacancies
- 117 Resignation and removal
- 117A Qualifications, terms and conditions of service of Chairperson and Member
- 118 Member to act as Chairperson in certain circumstances
- 119 Officers and other employees of Appellate Tribunal
- 120 Procedure and powers of Appellate Tribunal
- 121 Power of Appellate Tribunal
- 122 Distribution of business amongst Benches and transfer of cases from one Bench to another Bench
- 123 Decision to be by majority
- 124 Right of appellant to take assistance of legal practitioner and of Appropriate Commission to appoint presenting officers
- 125 Appeal to Supreme Court
