APPENDIX 4

The National Tax Tribunal Act, 2005

 

 

Chapter I

Preliminary

 

1.         Short title, extent and commencement

2.         Definitions

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 function 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

The Schedule

(See section 30)

Amendment of Certain Enactments