Section 36Q. Orders constituting Appellate Tribunal to be final and not to invalidate its

36Q. Orders constituting Appellate Tribunal to be final and not to invalidate its — proceedings. No order of the Central Government appointing any person as the Presiding Officer of an Appellate Tribunal shall be called in question in any manner, and no act or proceeding before an Appellate Tribunal shall be called in question in any manner on the ground merely of any defect in the establishment of an Appellate Tribunal. — 36R. Jurisdiction, powers and authority of Appellate Tribunal. An Appellate Tribunal shall exercise the jurisdiction, powers and authority to entertain appeals against any order made or deemed to have been made by the recovery officer under this Act.