[Repealed by Act 19 of 2015, S. 2 and Sch. I, dated 14-5-20152]
Be it enacted by Parliament in the Fifty-eighth Year of the Republic of India as follows:
Prefatory Note Statement of Objects and Reasons. The National Tax Tribunal Act, 2005 provides for the adjudication by the National Tax Tribunal of disputes with respect to levy, assessment, collection and enforcement of direct taxes and also provides for the adjudication by that Tribunal of disputes with respect to the determination of the rates of duties of customs and central excise on goods and the valuation of goods for the purposes of assessment of such duties as well as in matters relating to levy of tax on service, in pursuance of Article 323-B of the Constitution.
2. The said Act was challenged by Writ Petitions filed in various High Courts throughout the country. In order to consolidate all the Writ Petitions, a Transfer Petition No. 92/2006 was filed on 2nd February, 2006 in the Supreme Court. The Supreme Court after hearing the arguments passed an order on 9th January, 2007 observing that the Court would examine the matters after such amendments as the Government may think appropriate are made in the said Act. Keeping in view the observations of the Supreme Court the Government considered it necessary to amend the Act by promulgating the National Tax Tribunal (Amendment) Ordinance, 2007 so that necessary steps to constitute the National Tax Tribunal may be taken.
3. By the National Tax Tribunal (Amendment) Ordinance, 2007
(i) sub-section (5) of Section 5 has been amended to provide that no member of the National Tax Tribunal shall be transferred by the Central Government without the concurrence of the Chairperson;
(ii) sub-section (2) of Section 6 of the Act has been amended so as to reduce the qualifying period of member of the Income Tax Appellate Tribunal and of the Customs, Excise and Service Tax Appellate Tribunal for appointment as member of the National Tax Tribunal from seven years to five years; and
(iii) sub-section (1) of Section 13 has been amended to provide that a party may either appear in person or authorise Chartered Accountant or legal practitioner to appear before the Tribunal.
4. The Bill seeks to replace the aforesaid Ordinance.
(1) This Act may be called the National Tax Tribunal (Amendment) Act, 2007.
(2) It shall be deemed to have come into force on the 29th day of January, 2007.
In Section 5 of the National Tax Tribunal Act, 2005 (49 of 2005) (hereinafter referred to as the principal Act), in sub-section (5),
(i) the words in consultation with the Chairperson shall be omitted;
(ii) the following proviso shall be inserted, namely:
Provided that no Member shall be transferred without the concurrence of the Chairperson. .
In Section 6 of the principal Act, in sub-section (2), in clause (b), for the words seven years , the words five years shall be substituted.
In Section 13 of the principal Act, in sub-section (1), the words or any person duly authorised by him or it shall be omitted.
(1) The National Tax Tribunal (Amendment) Ordinance, 2007 (Ord. 3 of 2007) is hereby repealed.
(2) Notwithstanding the repeal of the National Tax Tribunal (Amendment) Ordinance, 2007 (Ord. 3 of 2007), anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the corresponding provisions of the principal Act, as amended by this Act.
1. Received the assent of the President on 3-4-2007 and published in the Gazette of India, Extraordinary, Part II, Section 1.
2. Ed.: Act 18 of 2007 repealed by Act 19 of 2015, S. 2 & Sch. I. See also S. 4 of the Repealing and Amending Act, 2015: 4. Savings. The repeal by this Act of any enactment shall not affect any Act in which such enactment has been applied, incorporated or referred to; and this Act shall not affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred, or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing; nor shall this Act affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed, recognised or derived by, in or from any enactment hereby repealed; nor shall the repeal by this Act of any enactment provide or restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.