6AQualifications, terms and conditions of service of Presiding Officer
1[6A. Qualifications, terms and conditions of service of Presiding Officer. -- Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the Presiding Officer of the Tribunal appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of section 184 of that Act:
Provided that the Presiding Officer appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall continue to be governed by the provisions of this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had not come into force.]
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1 Ins. by Act 7 of 2017, s. 179 (w.e.f. 26-5-2017).
- 3 Establishment of Tribunal
- 4 Composition of Tribunal
- 5 Qualifications for appointment as Presiding Officer
- 6 Term of office of Presiding Officer
- 6A Qualifications, terms and conditions of service of Presiding Officer
- 7 Staff of Tribunal
- 8 Establishment of Appellate Tribunal
- 9 Composition of Appellate Tribunal
- 10 Qualifications for appointment as Chairperson of the Appellate Tribunal
- 11 Term of office of Chairperson of Appellate Tribunal
- 12 Staff of the Appellate Tribunal
- 13 Salary and allowances and other terms and conditions of service of Presiding Officers
- 14 Filling up of vacancies
- 15 Resignation and removal
- 15A Qualifications, terms and conditions of service of Chairperson
- 16 Orders constituting Tribunal or an Appellate Tribunal to be final and not to invalidate its proceedings