In force · As amended up to 2026-08
PART VII
AMENDMENTS TO THE CENTRAL EXCISE ACT, 1944
(1 OF 1944)
1. In section 2, after clause (f), the following clause shall be inserted, namely: —
'(ff) "National Tax Tribunal" means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005;'.
1. Subs. by Act 18 of 2007, s. 3, for "seven years" (w.e.f. 29-1-2007).
(a) has been adjudged an insolvent; or
(b) has been convicted of an offence which, in the opinion of the Central Government, involves moral turpitude; or
(c) has become physically or mentally incapable of acting as such Chairperson or Member of the National Tax Tribunal; or
(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as the Chairperson or a Member of the National Tax Tribunal; or
(e) has so abused his position as to render his continuance in office prejudicial to the public interest.
(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 Judge of the Supreme Court in which such Chairperson or Member had been informed of the charges against him and given a reasonable opportunity of being heard in respect of those charges.
(3) The Central Government may suspend from office the Chairperson or any other Member in respect of whom a reference of conducting an inquiry has been made to the Judge of the Supreme Court under sub-section (2) until the Central Government has passed orders on receipt of the report of the Judge of the Supreme Court on such reference.
(4) The Central Government may, by rules, regulate the procedure for the investigation of misbehaviour or incapacity of the Chairperson or a Member referred to in sub-section (2).
PART I
AMENDMENTS TO THE INCOME-TAX ACT, 1961
(43 OF 1961)
1. In section 2, after clause (29C), the following clause shall be inserted, namely: —
'(29D) "National Tax Tribunal" means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005;'.
PART II
AMENDMENTS TO THE WEALTH-TAX ACT, 1957
(27 OF 1957)
1. In section 2, after clause (lc), the following clause shall be inserted, namely: —
'(ld) "National Tax Tribunal" means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005;'.
PART III
AMENDMENTS TO THE EXPENDITURE-TAX ACT, 1987
==> picture [61 x 13] intentionally omitted <==
1. In section 13, in sub-section (4), for the words "or any order of a High Court", the words "or any order of the National Tax Tribunal or of a High Court" shall be substituted.
PART IV
AMENDMENTS TO THE INTEREST-TAX ACT, 1974
(45 OF 1974)
1. In section 19, in sub-section (3), after the words "the Appellate Tribunal", the words "the National Tax Tribunal" shall be inserted.
PART VI
AMENDMENTS TO THE CUSTOMS ACT, 1962
(52 OF 1962)
1. In section 2, after clause (30), the following clause shall be inserted, namely: —
'(30A) "National Tax Tribunal" means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005,'.
Source: India Code