The NATIONAL TAX TRIBUNAL ACT, 2005

PRELIMINARY

Section 1 — Short title, extent and commencement.

(1) This Act may be called the National Tax Tribunal Act, 2005.

(2) It extends to the whole of India.

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

Browse all 31 sections
  1. 1.Short title, extent and commencement.
  2. 2.Definitions.
  3. 3.Establishment of National Tax Tribunal.
  4. 4.Composition of National Tax Tribunal.
  5. 5.Constitution and jurisdiction of Benches.
  6. 6.Qualifications for appointment of Chairperson and other Members.
  7. 7.Appointment of Chairperson and other Members.
  8. 8.Terms of office of Chairperson and other Members.
  9. 9.Resignation of Chairperson and other Members.
  10. 10.Salary and allowances.
  11. 11.Removal and suspension of Chairperson and other Members.
  12. 12.Officers and employees of National Tax Tribunal.
  13. 13.Appearances before National Tax Tribunal.
  14. 14.Member to act as Chairperson or to discharge his functions in certain circumstances.
  15. 15.Appeal to National Tax Tribunal.
  16. 16.Procedure and powers of National Tax Tribunal.
  17. 17.Finality of orders of National Tax Tribunal.
  18. 18.Decision by majority.
  19. 19.Special Bench.
  20. 20.Interim order.
  21. 21.Power to punish for contempt.
  22. 22.Order of National Tax Tribunal.
  23. 23.Transfer of pending cases from High Court.
  24. 24.Appeal to Supreme Court.
  25. 25.Members, etc., to be public servants.
  26. 26.Protection of action taken in good faith.
  27. 27.Power to remove difficulties.
  28. 28.Power to make rules.
  29. 29.Laying of rules before Parliament.
  30. 30.Consequential amendments.
  31. SCH-THE SCHEDULE.THE SCHEDULE