THE NATIONAL TAX TRIBUNAL ACT, 2005

ACT NO. 49 OF 2005 · Enacted [20th December, 2005.] · 30 sections

PRELIMINARY

Section 1.Short title, extent and commencement.

Section 2.Definitions.

ESTABLISHMENT OF THE NATIONAL TAX TRIBUNAL

Section 3.Establishment of National Tax Tribunal.

Section 4.Composition of National Tax Tribunal.

Section 5.Constitution and jurisdiction of Benches.

Section 6.Qualifications for appointment of Chairperson and other Members.

Section 7.Appointment of Chairperson and other Members.

Section 8.Terms of office of Chairperson and other Members.

Section 9.Resignation of Chairperson and other Members.

Section 10.Salary and allowances.

Section 11.Removal and suspension of Chairperson and other Members.

Section 12.Officers and employees of National Tax Tribunal.

Section 13.Appearances before National Tax Tribunal.

Section 14.Member to act as Chairperson or to discharge his functions in certain circumstances.

JURISDICTION, POWERS AND FUNCTIONS OF NATIONAL TAX TRIBUNAL

Section 15.Appeal to National Tax Tribunal.

Section 16.Procedure and powers of National Tax Tribunal.

Section 17.Finality of orders of National Tax Tribunal.

Section 18.Decision by majority.

Section 19.Special Bench.

Section 20.Interim order.

Section 21.Power to punish for contempt.

Section 22.Order of National Tax Tribunal.

Section 23.Transfer of pending cases from High Court.

Section 24.Appeal to Supreme Court.

MISCELLANEOUS

Section 25.Members, etc., to be public servants.

Section 26.Protection of action taken in good faith.

Section 27.Power to remove difficulties.

Section 28.Power to make rules.

Section 29.Laying of rules before Parliament.

Section 30.Consequential amendments.