Section List

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 NumberTitleActions
1Short title, extent and commencement.
2Definitions.
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.
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.
25Members, etc., to be public servants.
26Protection of action taken in good faith.
27Power to remove difficulties.
28Power to make rules.
29Laying of rules before Parliament.
30Consequential amendments.
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