• JURISDICTION, POWERS AND AUTHORITY OF TRIBUNALS

  • 17
     Jurisdiction, powers and authority of Tribunals
  • 17A
     Power of Chairperson of Appellate Tribunal
  • 18
     Bar of jurisdiction
  • PROCEDURE OF TRIBUNALS

  • 19
     Application to the Tribunal
  • 19A
     Filing of recovery applications, documents and written statements in electronic form
  • 20
     Appeal to the Appellate Tribunal
  • 21
     Deposit of amount of debt due, on filing appeal
  • 22
     Procedure and powers of the Tribunal and the Appellate Tribunal
  • 22A
     Uniform procedure for conduct of proceedings
  • 23
     Right to legal representation and Presenting Officers
  • 24
     Limitation
  • RECOVERY OF DEBT DETERMINED BY TRIBUNAL

  • 25
     Modes of recovery of debts
  • 26
     Validity of certificate and amendment thereof
  • 27
     Stay of proceedings under certificate and amendment or withdrawal thereof
  • 28
     Other modes of recovery
  • 29
     Application of certain provisions of Income-tax Act
  • 30
     Appeal against the order of Recovery Officer
  • 30A
     Deposit of amount of debt due for filing appeal against orders of the Recovery Officer
  • MISCELLANEOUS

  • 31
     Transfer of pending cases
  • 31A
     Power of Tribunal to issue certificate of recovery in case of decree or order
  • 31B
     Priority to secured creditors
  • 32
     Chairperson, Presiding Officer and staff of Appellate Tribunal and Tribunal to be public servants
  • 33
     Protection of action taken in good faith
  • 34
     Act to have overriding effect
  • 35
     Power to remove difficulties
  • 36
     Power to make rules
  • 37
     Repeal and saving