Section 1 in The National Tax Tribunal Act, 2005

Title: Short title, extent and commencement

Description: (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).

Title: Definitions

Description: 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

Description: 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

Description: 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.

Title: Constitution and jurisdiction of Benches

Description: (1) The jurisdiction of the National Tax Tribunal may be exercised by the Benches thereof to be constituted by the Chairperson. (2) The Benches of the National Tax Tribunal shall ordinarily sit at any place in the National Capital Territory of Delhi or such other places as the Central Government may, in consultation with the Chairperson, notify: Provided that the Chairperson may for adequate reasons permit a Bench to hold its temporary sitting for a period not exceeding fifteen days at a place other than its ordinary place of seat. (3) The Central Government shall notify the areas in relation to which each Bench of the National Tax Tribunal may exercise its jurisdiction. (4) The Central Government shall determine the number of Benches and each Bench shall consist of two members. (5) The Central Government may 1* * * transfer a Member from headquarters of one Bench in one State to the headquarters of another Bench in another State or to the headquarters of any other Bench within a State: 2[Provided that no Member shall be transferred without the concurrence of the Chairperson.] 1. The words "in consultation with the Chairperson" omitted by Act 18 of 2007, s. 2 (w.e.f. 29-1-2007). 2. Ins. by s. 2. ibid. (w.e.f. 29-1-2007).