Section 19
Special Bench.
The National Tax Tribunal Act, 2005
About this Act
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.
Where a judgment pronounced on a question of law by a Bench subsequently
comes up for hearing before any Bench, and the latter Bench is of the opinion that the question of law
requires reconsideration, then the latter Bench shall make a reference to the Chairperson to constitute a
Special Bench consisting of five Members to hear and decide such question of law.