Lawgist14GAQualifications, terms and conditions of service of Chairperson and Member
1[14GA. Qualifications, terms and conditions of service of Chairperson and Member.— 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 Chairperson and other Members of the Appellate Tribunal appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act:
Provided that the Chairperson and Member appointed before the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall continue to be governed by the provisions of this Act and the rules made there under 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. 168 (w.e.f. 26-5-2017).
- 14 Establishment of Appellate Tribunal
- 14A Application for settlement of disputes and appeals to Appellate Tribunal
- 14B Composition of Appellate Tribunal
- 14C Qualifications for appointment of Chairperson and Members
- 14D Term of office
- 14E Terms and conditions of service
- 14F Vacancies
- 14G Removal and resignation
- 14GA Qualifications, terms and conditions of service of Chairperson and Member
- 14H Staff of Appellate Tribunal
- 14-I Distribution of business amongst Benches
- 14J Power of Chairperson to transfer cases
- 14K Decision to be by majorit
- 14L Members, etc., to be public servants
- 14M Transfer of pending case
- 14N Transfer of appeals
- 15 Civil court not to have jurisdictio
- 16 Procedure and powers of Appellate Tribuna
- 17 Right to legal representation
- 18 Appeal to Supreme Court
- 19 Orders passed by Appellate Tribunal to be executable as a decre
- 20 Penalty for wilful failure to comply with orders of Appellate Tribunal
