Section 27 in The Coastal Aquaculture Authority Act, 2005
(1) Notwithstanding anything contained in clause (v) of sub-section (2) of section 3 of the Environment (Protection) Act, 1986 (29 of 1986) or clause (d) of sub-rule (3) of rule 5 of the Environment (Protection) Rules, 1986, in the notification of the Government of India in the Ministry of Environment and Forests (Department of Environment, Forests and Wildlife) No. S.O.114(E), dated the 19th February, 1991 (hereafter referred to in this section as the said notification), in paragraph 2, after sub-paragraph (xiii), the following sub-paragraph shall be inserted and shall always be deemed to have been inserted with effect from the 19th day of February, 1991, namely:--
"(xiv) nothing contained in this paragraph shall apply to coastal aquaculture".
(2) The said notification shall have and shall be deemed always to have effect for all purposes as if the foregoing provisions of this section had been in force at all material times and accordingly notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority, no coastal aquaculture carried on or undertaken or purporting to have been carried on or undertaken shall deemed to be in contravention of the said notification and shall be deemed to be and to have always been for all purposes in accordance with law, as if the foregoing provisions of this section had been in force at all material times and notwithstanding anything as aforesaid and without prejudice to the generality of the foregoing provisions, no suit or other proceeding shall be maintained or continued in any court for the enforcement of any direction given by any court of any decree or order directing the removal or closure of any coastal aquaculture farm's activity or demolition of any structure connected thereunder which would not have been so required to be removed, closed or demolished if the foregoing provisions of this section had been in force at all material times.
Title: Short title, extent and commencement
(1) This Act may be called the National Tax Tribunal Act, 2005.
(2) It extends to the whole of India.
(3) It shall come into force on such date1 as the Central Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
1. 28th December, 2005, vide notification No. S.O. 1826(E), dated 28 December, 2005, see Gazette of India, Extraordinary, Part II, sec. 3(ii).
In this Act, unless the context otherwise requires,—
(a) "Bench" means a Bench of the National Tax Tribunal;
(b) "Board of Direct Taxes" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);
(c) "Board of Excise and Customs" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);
(d) "Central Excise Act" means the Central Excise Act, 1944 (1 of 1944);
(e) "Central Excise Tariff Act" means the Central Excise Tariff Act, 1985 (5 of 1986);
(f) "Chairperson" means the Chairperson of the National Tax Tribunal;
(g) "Companies (Profits) Surtax Act" means the Companies (Profits) Surtax Act, 1964 (7 of 1964);
(h) "Customs Act" means the Customs Act, 1962 (52 of 1962);
(i) "Customs, Excise and Service Tax Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962);
(j) "Customs Tariff Act" means the Customs Tariff Act, 1975 (51 of 1975);
(k) "Expenditure-tax Act" means the Expenditure-tax Act, 1987 (35 of 1987);
(l) "Gift-tax Act" means the Gift-tax Act, 1958 (18 of 1958);
(m) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961);
(n) "Income-tax Appellate Tribunal" means the Income-tax Appellate Tribunal constituted under section 252 of the Income-tax Act, 1961 (43 of 1961);
(o) "Interest-tax Act" means the Interest-tax Act, 1974 (45 of 1974);
(p) "law officer" means the Attorney-General for India, the Solicitor General of India or the Additional Solicitor General of India;
(q) "Member" means a Member of the National Tax Tribunal and includes the Chairperson;
(r) "National Tax Tribunal" means the National Tax Tribunal established under section 3;
(s) "notification" means a notification published in the Official Gazette;
(t) "prescribed" means prescribed by rules made under this Act;
(u) "Supreme Court" means the Supreme Court of India;
(v) "Wealth-tax Act" means the Wealth-tax Act, 1957 (27 of 1957);
(w) words and expressions used in this Act but not defined herein and defined in the Central Excise Act, the Central Excise Tariff Act, the Customs Act, the Customs Tariff Act (hereinafter referred to as the indirect taxes) or the rules made thereunder or in Chapter V of the Finance Act, 1994 (32 of 1994) shall have the meanings, respectively, assigned to them in the said Acts or the rules made thereunder;
(x) words and expressions used in this Act but not defined herein and defined in the Income-tax Act, the Wealth-tax Act, the Gift-tax Act, the Expenditure-tax Act, the Interest-tax Act or the Companies (Profits) Surtax Act (hereinafter referred to as the direct taxes) or the rules made thereunder shall have the meanings, respectively, assigned to them in the said Acts or the rules made thereunder.
Title: Establishment of National Tax Tribunal
The Central Government shall, by notification in the Official Gazette, establish with effect from such date as may be specified therein, a Tax Tribunal to be known as the National Tax Tribunal to exercise the jurisdiction, powers and authority conferred on such Tribunal by or under this Act.
Title: Composition of National Tax Tribunal
The National Tax Tribunal shall consist of a Chairperson and such number of Members as the Central Government deems fit, to be appointed by that Government, by notification in the Official Gazette.