14Member to act as Chairperson or to discharge his functions in certain circumstances
(1) In the event of any vacancy in the office of the Chairperson by reason of his death, resignation or otherwise, the Central Government may designate the senior-most Member to act as the Chairperson until the day on which a Chairperson, appointed in accordance with the provisions of this Act to fill such vacancy, enters upon his office.
(2) When the Chairperson is unable to discharge his functions owing to absence, illness or any other cause, the Central Government may authorise the senior-most Member to discharge the functions of the Chairperson until the date on which the Chairperson resumes his duties.
(3) The senior-most member designated to act under sub-section (1) or to discharge functions of the Chairperson under sub-section (2), of the Chairperson shall continue to draw salary and allowances of a Member.
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- 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