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49/2005 - The National Tax Tribunal Act, 2005 ▶

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 12: Officers and employees of National Tax Tribunal.

    (1) The Central Government shall provide the National Tax Tribunal with such officers and employees as it may deem fit.
     (2) The salaries and allowances and other conditions of service of officers and employees of the National Tax Tribunal shall be such as may be prescribed.
     (3) The officers and employees of the National Tax Tribunal shall discharge their functions under the general superintendence of the Chairperson.
     (4) The officers and the other employees shall be appointed on the recommendations of a Selection Committee constituted by the Central Government.

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