Section 112. Composition of Appellate Tribunal

112. Composition of Appellate Tribunal.— (1) The Appellate Tribunal shall consist of a Chairperson and three 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 of the Appellate Tribunal with two or more Members of the Appellate Tribunal as the Chairperson of the Appellate Tribunal may deem fit: Provided that every Bench constituted under this clause shall include at least one Judicial Member and one Technical Member; 1. Subs. by Act 28 of 2010, s. 16 and the Schedule, for "under this Act" (w.e.f. 24-8-2010). (c) the Benches of the Appellate Tribunal shall ordinarily sit at Delhi and such other places as the Central Government may, in consultation with the Chairperson of the Appellate Tribunal, notify; (d) the Central Government shall notify 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 of the Appellate Tribunal may transfer a Member of the Appellate Tribunal from one Bench to another Bench. Explanation . — For the purposes of this Chapter, — (i) "Judicial Member" means a Member of the Appellate Tribunal appointed as such under sub-clause (i) of caluse (b) of sub-section (1) of section 113, and includes the Chairperson of the Appellate Tribunal; (ii) "Technical Member" means a Member of the Appellate Tribunal appointed as such under sub-clause (ii) or sub-clause (iii) of clause (b) of sub-section (1) of section 113.