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National Tax Tribunal Act
An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto.
| Act Id | 200549 |
| Act Number | 49 |
| Enactment Date | 2005-12-20 |
| Act Year | 2005 |
| Ministry | Ministry of Law and Justice |
| Enforcement Date | 28-12-2005 |
- PRELIMINARY
- ESTABLISHMENT OF THE NATIONAL TAX TRIBUNAL
- 3 Establishment of National Tax Tribunal
- 4 Composition of National Tax Tribunal
- 5 Constitution and jurisdiction of Benches
- 6 Qualifications for appointment of Chairperson and other Members
- 7 Appointment of Chairperson and other Members
- 8 Terms of office of Chairperson and other Members
- 9 Resignation of Chairperson and other Members
- 10 Salary and allowances
- 11 Removal and suspension of Chairperson and other Members
- 12 Officers and employees of National Tax Tribunal
- 13 Appearances before National Tax Tribunal
- 14 Member to act as Chairperson or to discharge his functions in certain circumstances
- JURISDICTION, POWERS AND FUNCTIONS OF NATIONAL TAX TRIBUNAL
- 15 Appeal to National Tax Tribunal
- 16 Procedure and powers of National Tax Tribunal
- 17 Finality of orders of National Tax Tribunal
- 18 Decision by majority
- 19 Special Bench
- 20 Interim order
- 21 Power to punish for contempt
- 22 Order of National Tax Tribunal
- 23 Transfer of pending cases from High Court
- 24 Appeal to Supreme Court
- MISCELLANEOUS
