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National Tax Tribunal Act, 2005
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SECTIONS
National Tax Tribunal Act, 2005
Preamble
CHAPTER I : PRELIMINARY
1.
Short title, extent and commencement
2.
Definitions
CHAPTER II: ESTABLISHMENT OF THE NATIONAL TAX TRIBUNAL CHAPTER II ESTABLISHMENT OF THE NATIONAL TAX TRIBUNAL
3.
Establishment of National Tax Tribunal
4.
Composition of National Tax Tribunal
5.
Constitution and jurisdiction of Benches
6.
Qualifications for appointment of Chairperson and other Members
7.
Appointment of Chairperson and other Members
8.
Terms of office of Chairperson and other Members
9.
Resignation of Chairperson and other Members
10.
Salary and allowances
11.
Removal and suspension of Chairperson and other Members
12.
Officers and employees of National Tax Tribunal
13.
Appearance before National Tax Tribunal
14.
Member to act as Chairperson or to discharge his functions in certain circumstances
CHAPTER III: JURISDICTION, POWERS AND FUNCTIONS OF NATIONAL TAX TRIBUNAL
15.
Appeal to National Tax Tribunal
16.
Procedure and powers of National Tax Tribunal
17.
Finality of orders of National Tax Tribunal
18.
Decision by majority
19.
Special Bench
20.
Interim order
21.
Power to punish for contempt
22.
Order of National Tax Tribunal
23.
Transfer of pending cases from High Court
24.
Appeal to Supreme Court
CHAPTER IV: MISCELLANEOUS
25.
Members, etc., to be public servants
26.
Protection of action taken in good faith
27.
Power to remove difficulties
28.
Power to make rules
29.
Laying of rules before Parliament
30.
Consequential amendments
Schedule
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