NTT ActCentral laws2005
The National Tax Tribunal Act, 2005
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.
Act No. 49 of 2005 · Ministry of Law and Justice
- Sections
- 30
- Chapters
- 4
Contents
IPreliminary§ 1–22 sections
IIEstablishment of the National Tax Tribunal§ 3–1412 sections
- 3Establishment of National Tax Tribunal.
- 4Composition of National Tax Tribunal.
- 5Constitution and jurisdiction of Benches.
- 6Qualifications for appointment of Chairperson and other Members.
- 7Appointment of Chairperson and other Members.
- 8Terms of office of Chairperson and other Members.
- 9Resignation of Chairperson and other Members.
- 10Salary and allowances.
- 11Removal and suspension of Chairperson and other Members.
- 12Officers and employees of National Tax Tribunal.
- 13Appearances before National Tax Tribunal.
- 14Member to act as Chairperson or to discharge his functions in certain circumstances.
IIIJurisdiction, Powers and Functions of National Tax Tribunal§ 15–2410 sections
- 15Appeal to National Tax Tribunal.
- 16Procedure and powers of National Tax Tribunal.
- 17Finality of orders of National Tax Tribunal.
- 18Decision by majority.
- 19Special Bench.
- 20Interim order.
- 21Power to punish for contempt.
- 22Order of National Tax Tribunal.
- 23Transfer of pending cases from High Court.
- 24Appeal to Supreme Court.