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Section 6: Qualifications for appointment of Chairperson and other Members.

The National Tax Tribunal Act, 2005Central Act · Act 49 of 2005

(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 [five years].

Where this provision sits

ActThe National Tax Tribunal Act, 2005
Section6
Marginal noteQualifications for appointment of Chairperson and other Members.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 18 of 2007. . Subs. by Act 18 of 2007, s. 3, for "seven years" (w.e.f. 29-1-2007).

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