Act Number: 49

Act Name: The National Tax Tribunal Act, 2005

Year: 2005

Enactment Date: 2005-12-20

Long Title: 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.

Ministry: Ministry of Law and Justice

Department: Department of Legal Affairs

Section 7: Appointment of Chairperson and other Members.
    (1) Subject to the provisions of sub-section(2), the Chairperson and every other Member shall be appointed by the Central Government.
     (2) The Chairperson and the other Members shall be appointed by the Central Government on the recommendations of a Selection Committee consisting of—
         (a) the Chief Justice of India or a Judge of the Supreme Court nominated by him;
         (b) the Secretary in the Ministry of Law and Justice (Department of Legal Affairs);
         (c) the Secretary in the Ministry of Finance (Department of Revenue).
     (3) No appointment of the Chairperson or of any other Member shall be invalidated merely by reason of any vacancy or any defect in the constitution of the Selection Committee.
Scroll to Top