Section 6 in The National Tax Tribunal Act, 2005
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.
Title: Terms of office of Chairperson and other Members
The Chairperson and every other Member shall hold office as such for a term of five years from the date on which he enters upon his office but shall be eligible for re-appointment:
Provided that no Chairperson or other Member shall hold office as such after he has attained,—
(a) in the case of Chairperson, the age of sixty-eight years; and
(b) in the case of any other Member, the age of sixty-five years.
Title: Resignation of Chairperson and other Members
The Chairperson or any other Member may, by notice in writing under his hand addressed to the Central Government, resign his office.
Title: Salary and allowances
(1) Subject to the provisions of this Act, the salary and allowances and other terms and conditions of the Chairperson shall be the same as applicable to a sitting Judge of the Supreme Court, but no vacation shall be allowed:
Provided that if a person who, immediately before the date of assuming the office as the Chairperson was in receipt of or being eligible so to do, had elected to draw, a pension in respect of any previous service or office held by such person under the Government of the Union or of a State, his salary in respect of service as Chairperson shall be reduced by the amount of that pension.
Explanation.—For the purposes of this sub-section, "vacation" shall have the meaning assigned to it in the Supreme Court Judges (Conditions of Service) Act, 1958 (41 of 1958).
(2) A Member shall draw salary of a High Court Judge and other allowances and the terms and conditions of his service shall be the same as applicable to a Secretary to the Government of India:
Provided that if a person who, immediately before the date of assuming the office as Member was in receipt of, or being eligible so to do, had elected to draw, a pension in respect of any previous service held by such person in connection with the affairs of the Union or of a State, his salary in respect of service as Member shall be reduced to the extent of that pension.
(3) The salary and allowances and other terms and conditions of service of Chairperson or a Member of the Tribunal shall not be varied to his disadvantage after appointment.