Section 12A:
Qualifications, terms and conditions of service of Chairperson, and Member.
1[12A. Qualifications, terms and conditions of service of Chairperson, and Member.--
Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries
and allowances, resignation, removal and the other terms and conditions of service of the Chairperson and
other members of the Appellate Tribunal appointed after the commencement of 2[the Tribunals Reforms
Act, 2021, shall be governed by the provisions of Chapter II of the said Act]:
Provided that the Chairperson and other members appointed before the commencement of Part XIV
of Chapter VI of the Finance Act, 2017 (7 of 2017), shall continue to be governed by the provisions of
this Act, and the rules made thereunder as if the provisions of section 184 of the Finance Act, 2017 had
not come into force.]
Notes:
1. Ins. by Act 7 of 2017, s. 164 (w.e.f. 26-5-2017).
2. Subs. by Act 33 of 2021, s. 14, for Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of section 184 of that Act (w.e.f. 4-4-2021).