LawgistThe National Tax Tribunal Act
6Qualifications for appointment of Chairperson and other Members
(1) The Chairperson of the National Tax Tribunal shall be a person who has been a Judge of the Supreme Court or the Chief Justice of a High Court.
(2) A person shall not be qualified for appointment as Member unless he--
(a) is, or has been, or is eligible to be, a Judge of a High Court; or
(b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least 1[five years].
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1. Subs. by Act 18 of 2007, s. 3, for "seven years" (w.e.f. 29-1-2007).
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
