CHAPTER VI
APPELLATE TRIBUNAL
25. Establishment of Appellate Tribunal.-The Central Government shall,
by notification, establish an Appellate Tribunal to hear appeals against the orders
of the Adjudicating Authority and the authorities under this Act.
26. Appeals to Appellate Tribunal.-
(1) Save as otherwise provided in
sub-section (3), the Director or any person aggrieved by an order made by the
Adjudicating Authority under this Act, may prefer an appeal to the Appellate
Tribunal.
(2) Any reporting entity aggrieved by any order of the Director made
under sub-section (2) of section 13, may prefer an appeal to the Appellate
Tribunal.
(3) Every appeal preferred under sub-section (1) or sub-section (2) shall be
filed within a period of forty-five days from the date on which a copy of the
order made by the Adjudicating Authority or Director is received and it shall be
in such form and be accompanied by such fee as may be prescribed:
Provided that the Appellate Tribunal may after giving an opportunity of
being heard entertain an appeal after the expiry of the said period of forty-five
days if it is satisfied that there was sufficient cause for not filing it within that
period.
(4) On receipt of an appeal under sub-section (1), or sub-section (2), the
Appellate Tribunal may, after giving the parties to the appeal an opportunity of
being heard, pass such orders thereon as it thinks fit, confirming, modifying or
setting aside the order appealed against.
(5) The Appellate Tribunal shall send a copy of every order made by it to
the parties to the appeal and to the concerned Adjudicating Authority or the
Director, as the case may be.
(6) The appeal filed before the Appellate Tribunal under sub-section (1) or
sub-section (2) shall be dealt with by it as expeditiously as possible and
endeavour shall be made by it to dispose of the appeal finally within six months
from the date of filing of the appeal.
27. Composition, etc., of Appellate Tribunal.-(l) The Appellate Tribunal
shall consist of a Chairperson and two other Members.
(2) Subject to the provisions of this Act,(a) the jurisdiction of the Appellate Tribunal may be exercised by
Benches thereof;
(b) a Bench may be constituted by the Chairperson with one or two
Members as the Chairperson may deem fit;
(c) the Benches of the Appellate Tribunal shall ordinarily sit at New
Delhi and at such other places as the Central Government may, in
consultation with the Chairperson, by notification, specify;
(d) the Central Government shall, by notification, specify the areas in
relation to which each Bench of the Appellate Tribunal may exercise
jurisdiction.
(3) Notwithstanding anything contained in sub-section (2), the Chairperson
may transfer a Member from one Bench to another Bench.
(4) If at any stage of hearing of any case or matter it appears to the
Chairperson or a Member that the case or matter is of such a nature that it ought
to be heard by a Bench consisting of two Members, the case or matter may be
transferred by the Chairperson or, as the case may be referred to him for transfer,
to such Bench as the Chairperson may deem fit.
28. Qualifications for appointment.-(1) A person shall not be qualified
for appointment as Chairperson unless he is or has been a Judge of the Supreme
Court or of a High Court or is qualified to be a Judge of the High Court.
(2) A person shall not be qualified for appointment as a Member unless he-
(b) has been a Member of the Indian Legal Service and has held a post
in Grade I of that Service for at least three years; or
(c) has been a member of the Indian Revenue Service and has held the
post of Commissioner of Income-tax or equivalent post in that Service
for at least three years; or
(d) has been a member of the Indian Economic Service and has held the
post of Joint Secretary or equivalent post in that Service for at least
three years; or
(e) has been a member of the Indian Customs and Central Excise Service
and has held the post of a Joint Secretary or equivalent post in that
Service for at least three years; or
(f) has been in the practice of accountancy as a. chartered accountant
under the Chartered Accountants Act, 1949 (38 of 1949) or as a
registered accountant under any law for the time being in force or
partly as a registered accountant and partly as a chartered accountant
for at least ten years:Provided that one of the members of the Appellate Tribunal shall
be from category mentioned in clause (f); or
(g) has been a member of the Indian Audit and Accounts Service and has
held the post of Joint Secretary or equivalent post in that Service for
at least three years.
(3) No sitting Judge of the Supreme Court or of a High Court shall be
appointed under this section except after consultation with the Chief Justice of
India.
(4) The Chairperson or a Member holding a post as such in any other
Tribunal, established under any law for the time being in force, in addition to his
being the Chairperson or a Member of that Tribunal, may be appointed as the
Chairperson or a Member, as the case may be, of the Appellate Tribunal under this
Act.
30. Conditions of service.- The salary and allowances payable to and the
other terms and conditions of service (including tenure of office) of the
Chairperson and other Members shall be such as may be prescribed:
Provided that neither the salary and allowances nor the other terms and
conditions of service (including tenure of office) of the Chairperson or any other
Member shall be varied to his disadvantage after appointment.
31. Vacancies.-If, for reason other than temporary absence, any vacancy
occurs in the office of the Chairperson or any other Member, then the Central
Government shall appoint another person in accordance with the provisions of
this Act to fill the vacancy and the proceedings may be continued before the
Appellate Tribunal from the stage at which the vacancy is filled.
32. Resignation and removal.-(l) The Chairperson or any other Member
may, by notice in writing under his hand addressed to the Central Government,
resign his office:
Provided that the Chairperson or any other Member shall, unless he is
permitted by the Central Government to relinquish his office sooner, continue to
hold office until the expiry of three months from the date of receipt of such notice
or until a person duly appointed as his successor enters upon his office or until the
expiry of his term of office, whichever is the earliest.
(2) The Chairperson or any other Member shall not be removed from his
office except by an order made by the Central Government on the ground of
proved misbehaviour or incapacity, after an inquiry made by a person appointed
by the President in which such Chairperson or any other Member concerned hadbeen informed of the charges against him and given a reasonable opportunity of
being heard in respect of those charges:
Provided that the Chief Justice of India shall be consulted before removal
of the Chairperson or a Member who was appointed on the recommendation of
the Chief Justice of India.
33. Member to act as Chairperson in certain circumstances.-(l) In the
event of the occurrence of any vacancy in the office of the Chairperson by reason
of his death, resignation or otherwise, the senior-most Member, shall act as the
Chairperson until the date on which a new Chairperson, appointed in
accordance with the provisions of this Act to fill such vacancy, enters upon his
office.
(2) When the Chairperson is unable to discharge his functions owing to
absence, illness or any other cause, the senior-most Member shall discharge the
functions of the Chairperson until the date on which the Chairperson resumes
his duties.
34. Staff of Appellate Tribunal.-(l) The Central Government shall provide
the Appellate Tribunal with such officers and employees as that Government may
think fit.
(2) The officers and employees of the Appellate Tribunal shall discharge
their
functions under the general superintendence of the Chairperson.
(3) The salaries and allowances and other conditions of service of the
officers and employees of the Appellate Tribunal shall be such as may be
prescribed.
35. Procedure and powers of Appellate Tribunal.-(l) The Appellate
Tribunal shall not be bound by the procedure laid down by the Code of Civil
Procedure, 1908 (5 of 1908) but shall be guided by the principles of natural justice
and, subject to the other provisions of this Act, the Appellate Tribunal shall have
powers to regulate its own procedure.
(2) The Appellate Tribunal shall have, for the purposes of discharging its
functions under this Act, the same powers as are vested in a civil court under the
Code of Civil Procedure, 1908 (5 of 1908) while trying a suit, in respect of the
following matters, namely:-
(a) summoning and enforcing the attendance of any person and examining
him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavits;
(d) subject to the provisions of sections 123 and 124 of the Indian
Evidence Act, 1872 (1 of 1872), requisitioning any public record or
document or copy of such record or document from any office;
(e) issuing commissions for the examination of witnesses or documents;
(f) reviewing its decisions;
(g) dismissing a representation for default or deciding it ex parte;
(h) setting aside any order of dismissal of any representation for default
or any order passed by it ex parte; and
(i) any other matter, which may be, prescribed by the Central
Government.
(3) An order made by the Appellate Tribunal under this Act shall be
executable by the Appellate Tribunal as a decree of civil court and, for this
purpose, the Appellate Tribunal shall have all the powers of a civil court.
(4) Notwithstanding anything contained in sub-section (3), the Appellate
Tribunal may transmit any order made by it to a civil court having local
jurisdiction and such civil court shall execute the order as if it were a decree
made by that court.
(5) All proceedings before the Appellate Tribunal shall be deemed to be
judicial proceedings within the meaning of sections 193 and 228 of the Indian
Penal Code, 1860 (45 of 1860) and the Appellate Tribunal shall be deemed to be a
civil court for the purposes of sections 345 and 346 of the Code of Criminal
Procedure, 1973 (2 of 1974).
36. Distribution of business amongst Benches.-Where any Benches are
constituted, the Chairperson may, from time to time, by notification, make
provisions as to the distribution of the business of the Appellate Tribunal
amongst the Benches and also provide for the matters which may be dealt with
by each Bench.
37. Power of Chairperson to transfer cases.-On the application of any of
the parties and after notice to the parties, and after hearing such of them as he may
desire to be heard, or on his own motion without such notice, the
Chairperson may transfer any case pending before one Bench, for disposal, to
any other Bench.
38. Decision to be by majority.-If the Members of a Bench consisting of
two Members differ in opinion on any point, they shall state the point or points
on which they differ, and make a reference to the Chairperson who shall eitherhear the point or points himself or refer the case for hearing on such point or
points by third Member of the Appellate Tribunal and such point or points
shall be decided according to the opinion of the majority of the Members of the
Appellate Tribunal who have heard the case, including those who first heard it.
39. Right of appellant to take assistance of authorised representative
and of Government to appoint presenting officers.-(l) A person preferring an
appeal to the Appellate Tribunal under this Act may either appear in person or
take the assistance of any authorised representative of his choice to present his
case before the Appellate Tribunal.
Explanation.-For the purposes of this sub-section, the expression
"authorised representative" shall have the same meaning as assigned to it under
sub-section (2) of section 288 of the Income-tax Act, 1961 (43 of 1961).
(2) The Central Government or the Director may authorise one or more
authorised representatives or any of its officers to act as presenting officers and
every person so authorised may present the case with respect to any appeal
before the Appellate Tribunal.
40. Members, etc., to be public servants.- The Chairperson, Members and
other officers and employees of the Appellate Tribunal, the Adjudicating
Authority, Director and the officers subordinate to him shall be deemed to be
public servants within the meaning of section 21 of the Indian Penal Code, 1860
(45 of 1860).
41. Civil court not to have jurisdiction.-No civil court shall have
jurisdiction to entertain any suit or proceeding in respect of any matter which the
Director, an Adjudicating Authority or the Appellate Tribunal is empowered by or
under this Act to determine and no injunction shall be granted by any court or
other authority in respect of any action taken or to be taken in pursuance of any
power conferred by or under this Act.
42. Appeal to High Court.-Any person aggrieved by any decision or order
of the Appellate Tribunal may file an appeal to the High Court within sixty days
from the date of communication of the decision or order of the Appellate Tribunal
to him on any question of law or fact arising out of such order:
Provided that the High Court may, if it is satisfied that the appellant was
prevented by sufficient cause from filing the appeal within the said period, allow
it to be filed within a further period not exceeding sixty days.
Explanation.-For the purposes of this section, "High Court" means(i) The High Court within the jurisdiction of which the aggrieved party
ordinarily resides or carries on business or personally works for gain;
and
(ii) Where the Central Government is the aggrieved party, the High
Court within the jurisdiction of which the respondent, or in a case
where there are more than one respondent, any of the respondents,
ordinarily resides or carries on business or personally works for gain.
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