Section 13 in The National Tax Tribunal Act, 2005
Title: Appearances before National Tax Tribunal
(1) A party to an appeal other than Government may either appear in person or authorise one or more chartered accountants or legal practitioners 1* * * to present his or its case before the National Tax Tribunal.
(2) The Government may authorise one or more legal practitioners or any of its officers to present its case before the National Tax Tribunal.
Explanation.-- For the purposes of this section,--
(a) "chartered accountant" means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949) and who has obtained a certificate of practice under sub-section (1) of section 6 of that Act;
(b) "legal practitioner" means an advocate, a vakil or any attorney of any High Court, and includes a pleader in practice.
1 The words "or any person duly authorised by him or it" omitted by Act 18 of 2007, s. 4 (w.e.f. 29-1-2007).
Title: Member to act as Chairperson or to discharge his functions in certain circumstances
(1) In the event of any vacancy in the office of the Chairperson by reason of his death, resignation or otherwise, the Central Government may designate the senior-most Member to act as the Chairperson until the day on which a Chairperson, appointed in accordance with the provisions of this Act to fill such vacancy, enters upon his office.
(2) When the Chairperson is unable to discharge his functions owing to absence, illness or any other cause, the Central Government may authorise the senior-most Member to discharge the functions of the Chairperson until the date on which the Chairperson resumes his duties.
(3) The senior-most member designated to act under sub-section (1) or to discharge functions of the Chairperson under sub-section (2), of the Chairperson shall continue to draw salary and allowances of a Member.
Title: Appeal to National Tax Tribunal
(1) An appeal shall lie to the National Tax Tribunal from every order passed in appeal by the Income-tax Appellate Tribunal and the Customs, Excise and Service Tax Appellate Tribunal, if the National Tax Tribunal is satisfied that the case involves a substantial question of law.
(2) The Chief Commissioner or the Commissioner of Income-tax or the Chief Commissioner or Commissioner of Customs and Central Excise, as the case may be, or an assessee aggrieved by any order passed by the Income-tax Appellate Tribunal or any person aggrieved by any order passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as aggrieved person), may file an appeal to the National Tax Tribunal and such appeal under this sub-section shall—
(a) be filed within one hundred and twenty days from the date on which the order appealed against is received by the assessee or the aggrieved person or the Chief Commissioner or Commissioner, as the case may be;
(b) be in the form of a memorandum of appeal precisely stating therein the substantial question of law involved; and
(c) be accompanied by such fees as may be prescribed:
Provided that separate form of memorandum of appeal shall be filed for matters involving direct and indirect taxes:
Provided further that the National Tax Tribunal may entertain the appeal within sixty days after the expiry of the said period of one hundred and twenty days, if it is satisfied that the appellant was prevented by sufficient cause from preferring an appeal in time.
(3) Where an appeal is admitted under sub-section (1), the National Tax Tribunal—
(a) shall formulate the question of law for hearing the appeal; and
(b) may also determine any relevant issue in connection with the question so formulated
(i) which has not been so determined by the Income-Tax Appellate Tribunal or by the Customs, Excise and Service Tax Appellate Tribunal; or
(ii) which has been wrongly determined by the Income-Tax Appellate Tribunal or by the Customs, Excise and Service Tax Appellate Tribunal, and shall decide the question of law so formulated and the other relevant issue so determined and deliver such judgment thereon containing the grounds on which such decision is founded and may award such cost as it deems fit.
(4) Where in any appeal under this section, the decision of the Income-tax Appellate Tribunal or the Customs, Excise and Service Tax Appellate Tribunal involves the payment of any tax or duties, the assessee or the aggrieved person, as the case may be, shall not be allowed to prefer such appeal unless he deposits at least twenty-five per cent. of such tax or duty payable on the basis of the order appealed against:
Provided that where in a particular case the National Tax Tribunal is of the opinion that the deposit of tax or duty under this sub-section would cause undue hardship to such person, it may dispense with such deposit subject to such conditions as it may deem fit to impose so as to safeguard the interest of revenue.
Title: Procedure and powers of National Tax Tribunal
(1) The National Tax Tribunal shall not be bound by the procedure laid down by the Code of Civil Procedure, 1908 (5 of 1908) but shall be guided by the principles of natural justice.
(2) Subject to the other provisions of this Act, the National Tax Tribunal shall have powers to regulate its own procedure.
(3) The National Tax Tribunal shall have, for the purposes of discharging its functions under this Act, the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) while trying a suit, in respect of the following matters, namely:--
(a) requiring the discovery and production of books of account and other documents;
(b) subject to the provisions of sections 123 and 124 of the Indian Evidence Act, 1872 (1 of 1872), requisitioning any public record or document or a copy of such record or document, from any office;
(c) dismissing an appeal for default or deciding it, ex parte;
(d) setting aside any order of dismissal of any appeal for default or any order passed by it, ex parte;
(e) rectifying any mistake or error apparent on the face of record; and
(f) any other matter which may be prescribed.
(4) All proceedings before the National Tax Tribunal shall be deemed to be judicial proceedings within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860) and the National Tax Tribunal shall be deemed to be a civil court for the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
Title: Finality of orders of National Tax Tribunal
Any order passed by the National Tax Tribunal shall be final and shall be given effect to accordingly and no civil court shall have or be entitled to exercise any jurisdiction, power or authority with respect to any of the matters falling within the jurisdiction of the National Tax Tribunal.