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NATIONAL TAX TRIBUNAL (AMENDMENT) ACT 2007

Ministry of Law and Justice

Act nº 18 of 2007


  • Act nº 18 of 2007

Preamble

THE NATIONAL TAX TRIBUNAL (AMENDMENT) ACT, 2007

[Act No. 18 OF 2007]

PREAMBLE

An Act to amend the National Tax Tribunal Act, 2005.

BE it enacted by Parliament in the Fifty-eighth Year of the Republic of India as follows:--

Section 1. Short title and commencement

(1) This Act may be called the National Tax Tribunal (Amendment) Act, 2007.

(2) It shall be deemed to have come into force on the 29th day of January, 2007.

Section 2. Amendment of section 5

In section 5 of the National Tax Tribunal Act, 2005(49 of 2005) (hereinafter referred to as the principal Act), in sub-section (5), --

(i) the words "in consultation with the Chairperson" shall be omitted;

(ii) the following proviso shall be inserted, namely: --

"Provided that no Member shall be transferred without the concurrence of the Chairperson.".

Section 3. Amendment of section 6

In section 6 of the principal Act, in sub-section (2), in clause (b) for the words "seven years", the words "five years" shall be substituted.

Section 4. Amendment of section 13

In section 13 of the principal Act, in sub-section (1), the words "or any person duly authorised by him or it" shall be omitted.

Section 5. Repeal and saving

(1) The National Tax Tribunal (Amendment) Ordinance, 2007(Ord. 3 of 2007) is hereby repealed.

(2) Notwithstanding the repeal of the National Tax Tribunal (Amendment) Ordinance, 2007(Ord. 3 of 2007), anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the corresponding provisions of the principal Act, as amended by this Act.