Lawgist9Qualifications for appointment of Chairperson and Members
1[9. Qualifications for appointment of Chairperson and Members.--(1) A person shall not be qualified for appointment as the Chairperson or a Member of the Adjudicating Authority unless he,--
(a) has been a member of the Indian Revenue Service and has held the post of Commissioner of Income-tax or equivalent post in that Service; or
2[(b) (i) has been a member of the Indian Legal Service and has held the post of Joint Secretary or equivalent post in that Service; or
(ii) is qualified for appointment as District Judge.]
(2) The Chairperson and other Members of the Adjudicating Authority shall be appointed by the Central Government in such manner as may be prescribed.
(3) The Central Government shall appoint the seniormost Member to be the Chairperson of the Adjudicating Authority.]
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1. Ins. by s. 9, ibid. (w.e.f. 1-11-2016).
2. Subs. by Act 12 of 2020, 145, for clause (b) (w.e.f. 1-4-2020).
- 7 Adjudicating Authority
- 8 Composition of Authority
- 9 Qualifications for appointment of Chairperson and Members
- 10 Constitution of Benches of Adjudicating Authority
- 11 Power of Adjudicating Authority to regulate its own procedure
- 12 Term of office of Chairperson and Members of Adjudicating Authority
- 13 Terms and conditions of services of Chairperson and Members of Adjudicating Authority
- 14 Removal of Chairperson and Members of Adjudicating Authority
- 15 Member to act as Chairperson in certain circumstances
- 16 Vacancies, etc., not to invalidate proceedings of Adjudicating Authority
- 17 Officers and employees of Adjudicating Authority
- 18 Authorities and jurisdiction
- 19 Powers of authorities
- 20 Certain officers to assist in inquiry, etc
- 21 Power to call for information
- 22 Power of authority to impound documents
- 23 Power of authority to conduct inquiry, etc
