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The National Tax Tribunal Act, 2005

Central

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.

Act number
49 of 2005
Ministry
Ministry of Law and Justice
Department
Department of Legal Affairs
Enacted
20 Dec 2005

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

30 sections

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