B.—Appeals
to the Appellate Tribunal
Appellate Tribunal.
252. (1) The Central
Government shall constitute an Appellate Tribunal consisting of as many
judicial and accountant members as it thinks fit to exercise the powers and
discharge the functions conferred on the Appellate Tribunal by this Act.
95[(2) A judicial member
shall be a person who has for at least ten years held a judicial office in the
territory of India or who has been a member of the 96[Indian] Legal Service and
has held a post in Grade 97[II] of that Service
or any equivalent or higher post for at least three years or who has been an
advocate for at least ten years.
Explanation.—For the purposes of
this sub-section,—
(i) in computing the period during which a person
has held judicial office in the territory of India, there shall be included any
period, after he has held any judicial office, during which the person has been
an advocate or has held the office of a member of a Tribunal or any post, under
the Union or a State, requiring special knowledge of law;
(ii) in computing the period during which a person
has been an advocate, there shall be included any period during which the
person has held judicial office or the office of a member of a Tribunal or any
post, under the Union or a State, requiring special knowledge of law after he
became an advocate.
(2A) An accountant member
shall be a person who has for at least ten years been in the practice of
accountancy as a chartered accountant under the Chartered Accountants Act, 1949
(38 of 1949), or as a registered accountant under any law formerly in force or
partly as a registered accountant and partly as a chartered accountant, or who
has been a member of the Indian Income-tax Service, Group A and has held the
post of 98[Additional]
Commissioner of Income-tax or any equivalent or higher post for at least three
years.]
99[(3) The Central Government
shall appoint the Senior Vice-President or one of the Vice-Presidents of the
Appellate Tribunal to be the President thereof.]
1[(4) The Central
Government may appoint one or more members of the Appellate Tribunal to be the
Vice-President or, as the case may be, Vice-Presidents thereof.]
2[(4A) The Central
Government may appoint one of the Vice-Presidents of the Appellate Tribunal to
be the Senior Vice-President thereof.]
3(5) 4[The Senior Vice-President
or a Vice-President] shall exercise such of the powers and perform such of the
functions of the President as may be delegated to him by the President by a
general or special order in writing.
