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NATIONAL TAX TRIBUNAL ACT

Ministry of Law and Justice

Act nº 49 of 2005


  • Chapter I
  • Chapter II
  • Chapter III
  • Chapter IV
  • Schedules
  • Act nº 49 of 2005

Preamble

THE NATIONAL TAX TRIBUNAL ACT, 2005

[Act, No. 49 of 2005]

[20th December, 2005]

PREAMBLE

An Act to provide for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also to provide for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of article 323B of the Constitution and for matters connected therewith or incidental thereto.

Be it enacted by Parliament in the Fifty-sixth Year of the Republic of India as follows:--

Chapter I

Section 1. Short title, extent and commencement

(1) This Act may be called the National Tax Tribunal Act, 2005.

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Section 2. Definitions

In this Act, unless the context otherwise requires,--

(a) "Bench" means a Bench of the National Tax Tribunal;

(b) "Board of Direct Taxes" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963(54 of 1963);

(c) "Board of Excise and Customs" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963(54 of 1963);

(d) "Central Excise Act" means the Central Excise Act, 1944(1 of 1944);

(e) "Central Excise Tariff Act" means the Central Excise Tariff Act, 1985(5 of 1986);

(f) "Chairperson" means the Chairperson of the National Tax Tribunal;

(g) "Companies (Profits) Surtax Act" means the Companies (Profits) Surtax Act, 1964(7 of 1964);

(h) "Customs Act" means the Customs Act, 1962(52 of 1962);

(i) "Customs, Excise and Service Tax Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962(52 of 1962);

(j) "Customs Tariff Act" means the Customs Tariff Act, 1975(51 of 1975);

(k) "Expenditure-tax Act" means the Expenditure-tax Act, 1987(35 of 1987);

(l) "Gift-tax Act" means the Gift-tax Act, 1958(18 of 1958);

(m) "Income-tax Act" means the Income-tax Act, 1961(43 of 1961);

(n) "Income-tax Appellate Tribunal" means the Income-tax Appellate Tribunal constituted under section 252 of the Income-tax Act, 1961(43 of 1961);

(o) "Interest-tax Act" means the Interest-tax Act, 1974(45 of 1974);

(p) "law officer" means the Attorney-General for India, the Solicitor General of India or the Additional Solicitor General of India;

(q) "Member" means a Member of the National Tax Tribunal and includes the Chairperson;

(r) "National Tax Tribunal" means the National Tax Tribunal established under section 3;

(s) "notification" means a notification published in the Official Gazette;

(t) "prescribed" means prescribed by rules made under this Act;

(u) "Supreme Court" means the Supreme Court of India;

(v) "Wealth-tax Act" means the Wealth-tax Act, 1957(27 of 1957);

(w) words and expressions used in this Act but not defined herein and defined in the Central Excise Act, the Central Excise Tariff Act, the Customs Act, the Customs Tariff Act (hereinafter referred to as the indirect taxes) or the rules made thereunder or in Chapter V of the Finance Act, 1994(32 of 1994) shall have the meanings, respectively, assigned to them in the said Acts or the rules made thereunder;

(x) words and expressions used in this Act but not defined herein and defined in the Income-tax Act, the Wealth-tax Act, the Gift-tax Act, the Expenditure-tax Act, the Interest-tax Act or the Companies (Profits) Surtax Act (hereinafter referred to as the direct taxes) or the rules made thereunder shall have the meanings, respectively, assigned to them in the said Acts or the rules made thereunder.

Chapter II

Section 3. Establishment of National Tax Tribunal

The Central Government shall, by notification in the Official Gazette, establish with effect from such date as may be specified therein, a Tax Tribunal to be known as the National Tax Tribunal to exercise the jurisdiction, powers and authority conferred on such Tribunal by or under this Act.

Section 4. Composition of National Tax Tribunal

The National Tax Tribunal shall consist of a Chairperson and such number of Members as the Central Government deems fit, to be appointed by that Government, by notification in the Official Gazette.

Section 5. Constitution and jurisdiction of Benches

(1) The jurisdiction of the National Tax Tribunal may be exercised by the Benches thereof to be constituted by the Chairperson.

(2) The Benches of the National Tax Tribunal shall ordinarily sit at any place in the National Capital Territory of Delhi or such other places as the Central Government may, in consultation with the Chairperson, notify:

Provided that the Chairperson may for adequate reasons permit a Bench to hold its temporary sitting for a period not exceeding fifteen days at a place other than its ordinary place of seat.

(3) The Central Government shall notify the areas in relation to which each Bench of the National Tax Tribunal may exercise its jurisdiction.

(4) The Central Government shall determine the number of Benches and each Bench shall consist of two members.

(5) The Central Government may 1[***] transfer a Member from headquarters of one Bench in one State to the headquarters of another Bench in another State or to the headquarters of any other Bench within a State.

2[Provided that no Member shall be transferred without the concurrence of the Chairperson.]

1. Omitted for the words "in consultation with the Chairperson" by the National Tax Tribunal (Amendment) Act, 2007, w.e.f. 29.01.2007.

2. Inserted by the National Tax Tribunal (Amendment) Act, 2007, w.e.f. 29.01.2007.


Section 6. Qualifications for appointment of Chairperson and other Members

(1) The Chairperson of the National Tax Tribunal shall be a person who has been a Judge of the Supreme Court or the Chief Justice of a High Court.

(2) A person shall not be qualified for appointment as Member unless he-

(a) is, or has been, or is eligible to be, a Judge of a High Court; or

(b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least 1[five years].

1. Substituted for the words "seven years" by the National Tax Tribunal (Amendment) Act, 2007, w.e.f. 29.01.2007.


Section 7. Appointment of Chairperson and other Members

(1) Subject to the provisions of sub-section (2), the Chairperson and every other Member shall be appointed by the Central Government.

(2) The Chairperson and the other Members shall be appointed by the Central Government on the recommendations of a Selection Committee consisting of--

(a) the Chief Justice of India or a Judge of the Supreme Court nominated by him;

(b) the Secretary in the Ministry of Law and Justice (Department of Legal Affairs);

(c) the Secretary in the Ministry of Finance (Department of Revenue).

(3) No appointment of the Chairperson or of any other Member shall be invalidated merely by reason of any vacancy or any defect in the constitution of the Selection Committee.

Section 8. Terms of office of Chairperson and other Members

The Chairperson and every other Member shall hold office as such for a term of five years from the date on which he enters upon his office but shall be eligible for re-appointment:

Provided that no Chairperson or other Member shall hold office as such after he has attained,--

(a) in the case of Chairperson, the age of sixty-eight years; and

(b) in the case of any other Member, the age of sixty-five years.

Section 9. Resignation of Chairperson and other Members

The Chairperson or any other Member may, by notice in writing under his hand addressed to the Central Government, resign his office.

Section 10. Salary and allowances

(1) Subject to the provisions of this Act, the salary and allowances and other terms and conditions of the Chairperson shall be the same as applicable to a sitting Judge of the Supreme Court, but no vacation shall be allowed:

Provided that if a person who, immediately before the date of assuming the office as the Chairperson was in receipt of or being eligible so to do, had elected to draw, a pension in respect of any previous service or office held by such person under the Government of the Union or of a State, his salary in respect of service as Chairperson shall be reduced by the amount of that pension.

Explanation.--For the purposes of this sub-section, "vacation" shall have the meaning assigned to it in the Supreme Court Judges (Conditions of Service) Act, 1958(41 of 1958).

(2) A Member shall draw salary of a High Court Judge and other allowances and the terms and conditions of his service shall be the same as applicable to a Secretary to the Government of India:

Provided that if a person who, immediately before the date of assuming the office as Member was in receipt of, or being eligible so to do, had elected to draw, a pension in respect of any previous service held by such person in connection with the affairs of the Union or of a State, his salary in respect of service as Member shall be reduced to the extent of that pension.

(3) The salary and allowances and other terms and conditions of service of Chairperson or a Member of the Tribunal shall not be varied to his disadvantage after appointment.

Section 11. Removal and suspension of Chairperson and other Members

(1) The Central Government may, in consultation with the Chief Justice of India, remove from office the Chairperson or any Member who--

(a) has been adjudged an insolvent; or

(b) has been convicted of an offence which, in the opinion of the Central Government, involves moral turpitude; or

(c) has become physically or mentally incapable of acting as such Chairperson or Member of the National Tax Tribunal; or

(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as the Chairperson or a Member of the National Tax Tribunal; or

(e) has so abused his position as to render his continuance in office prejudicial to the public interest.

(2) The Chairperson or any other Member shall not be removed from his office except by an order made by the Central Government on the ground of provedmisbehavior or incapacity after an inquiry made by a Judge of the Supreme Court in which such Chairperson or Member had been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges.

(3) The Central Government may suspend from office the Chairperson or any other Member in respect of whom a reference of conducting an inquiry has been made to the Judge of the Supreme Court under sub-section (2) until the Central Government has passed orders on receipt of the report of the Judge of the Supreme Court on such reference.

(4) The Central Government may, by rules, regulate the procedure for the investigation ofmisbehavior or incapacity of the Chairperson or a Member referred to in sub-section (2).

Section 12. Officers and employees of National Tax Tribunal

(1) The Central Government shall provide the National Tax Tribunal with such officers and employees as it may deem fit.

(2) The salaries and allowances and other conditions of service of officers and employees of the National Tax Tribunal shall be such as may be prescribed.

(3) The officers and employees of the National Tax Tribunal shall discharge their functions under the general superintendence of the Chairperson.

(4) The officers and the other employees shall be appointed on the recommendations of a Selection Committee constituted by the Central Government.