Lawgist5Constitution and jurisdiction of Benches
(1) The jurisdiction of the National Tax Tribunal may be exercised by the Benches thereof to be constituted by the Chairperson.
(2) The Benches of the National Tax Tribunal shall ordinarily sit at any place in the National Capital Territory of Delhi or such other places as the Central Government may, in consultation with the Chairperson, notify:
Provided that the Chairperson may for adequate reasons permit a Bench to hold its temporary sitting for a period not exceeding fifteen days at a place other than its ordinary place of seat.
(3) The Central Government shall notify the areas in relation to which each Bench of the National Tax Tribunal may exercise its jurisdiction.
(4) The Central Government shall determine the number of Benches and each Bench shall consist of two members.
(5) The Central Government may 1 * * * transfer a Member from headquarters of one Bench in one State to the headquarters of another Bench in another State or to the headquarters of any other Bench within a State:
2 [Provided that no Member shall be transferred without the concurrence of the Chairperson.]
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1. The words "in consultation with the Chairperson" omitted by Act 18 of 2007, s. 2 (w.e.f. 29-1-2007).
2. Ins. by s. 2. ibid. (w.e.f. 29-1-2007).
- 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
