Section 3 in The National Tax Tribunal Act, 2005
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.
Title: Constitution and jurisdiction of Benches
(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).
Title: Qualifications for appointment of Chairperson and other Members
(1) The Chairperson of the National Tax Tribunal shall be a person who has been a Judge of the Supreme Court or the Chief Justice of a High Court.
(2) A person shall not be qualified for appointment as Member unless he—
(a) is, or has been, or is eligible to be, a Judge of a High Court; or
(b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least 1[five years].
1. Subs. by Act 18 of 2007, s. 3, for "seven years" (w.e.f. 29-1-2007).
Title: Appointment of Chairperson and other Members
(1) Subject to the provisions of sub-section(2), the Chairperson and every other Member shall be appointed by the Central Government.
(2) The Chairperson and the other Members shall be appointed by the Central Government on the recommendations of a Selection Committee consisting of—
(a) the Chief Justice of India or a Judge of the Supreme Court nominated by him;
(b) the Secretary in the Ministry of Law and Justice (Department of Legal Affairs);
(c) the Secretary in the Ministry of Finance (Department of Revenue).
(3) No appointment of the Chairperson or of any other Member shall be invalidated merely by reason of any vacancy or any defect in the constitution of the Selection Committee.