Tribunal Conditions of Service Rules, 2021
MINISTRY OF FINANCE
(Department of Revenue) NOTIFICATION
New Delhi, the 15th September, 2021
G.S.R. 635 (E).—In exercise of the powers conferred by section 3 of the Tribunal Reforms Act, 2021 (33 of 2021) and in supersession of the Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020 except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:-
CHAPTER I PRELIMINARY
1. Short title, commencement and application.—
(1) These rules may be called the Tribunal (Conditions of Service) Rules, 2021.
(2) Save as provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
(3) These rules shall apply to the Chairperson and Member of the Tribunal as specified in column (2) of the First Schedule of the Tribunal Reforms Act, 2021 (33 of 2021).
2. Definitions.— In these rules, unless the context otherwise requires, – (a)“Act” means an Act specified in column (3) of the First Schedule to the Tribunal Reforms Act, 2021 (33 of 2021);
(b) “Chairperson’’ shall have the same meaning as assigned to it in clause (a) of the section 2 of the Act;
(c) “Committee” means the Search-cum-Selection Committee referred to in sub-section (3) of section 3 of the Act;
(d) “Member” shall have the same meaning as assigned to it in clause (b) of the section 2 of the Act;
(e) “Tribunal” shall have the same meaning as assigned to it in clause (e) of section 2 of the Act;
(f) words and expressions used herein and not defined but defined in the Act shall have the same meanings respectively assigned to them in the respective Acts.
CHAPTER II
APPOINTMENT OF CHAIRPERSON AND MEMBER
3. Qualifications.— (1) In case of Industrial Tribunal under the Industrial Disputes Act, 1947 (14 of 1947), a person shall not be qualified for appointment as Presiding Officer, unless he,-
(a) is, or has been, a Judge of a High Court; or
(b) has, for a combined period of ten years, been a District Judge and Additional District Judge.
(2) In case of Income-tax Appellate Tribunal under the Income-tax Act, 1961 (43 of 1961), a person shall not be qualified for appointment as ,-
(a) President unless he is a sitting or retired Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court or a Vice-President of the Income-tax Appellate Tribunal;
(b) Vice-President, unless he has been a Member; and
(c) Judicial Member, unless,––
(i) he has, for a combined period of ten years, been a District Judge and Additional District Judge; or
(ii) he has been a member of the Indian Legal Service with ten years of experience in litigation and has held a post of Additional Secretary or any equivalent or higher post for two years; or
(iii) he has been an advocate for ten years with substantial experience in litigation under Income-tax laws in Income-tax Appellate Tribunal, High Court or Supreme Court;
(d) Accountant Member, unless, ––
(i) he has for twenty-five years been in the practice of accountancy,—
(A) as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949); or
(B) as a registered accountant under any law formerly in force; or partly as such registered accountant and partly as a chartered accountant; or
(ii) he has been a member of the Indian Revenue Service (Income-tax Service Group ‘A’) and has held the post of Principal Commissioner of Income-tax or any equivalent or higher post and has performed judicial, quasi-judicial or adjudicating function for three years.
(3) In case of Customs, Excise and Service Tax Appellate Tribunal under the Customs Act, 1962 (52of 1962), a person shall not be qualified for appointment as,-
(a) President unless, —
(i) he is, or has been, a Judge of a High Court and who has completed not less than seven years of service as a Judge in a High Court; or
(ii) he is the member of the Appellate Tribunal;
(b) Judicial Member, unless, —
(i) he has, for a combined period of ten years, been a District Judge and Additional District Judge; or
(ii) he has been a member of the Indian Legal Service with ten years of experience in litigation and has held a post of Additional Secretary or any equivalent or higher post for two years; or
(iii) he has been an advocate for ten years with substantial experience in litigation under indirect tax laws in Customs, Excise and Service Tax Appellate Tribunal, High Court or Supreme Court;
(c) Technical Member, unless he has been a member of the Indian Revenue Service (Customs and Central Excise Service Group ‘A’) and has held the post of Principal Commissioner of Customs or Central Excise or any equivalent or higher post and has performed judicial, quasi-judicial or adjudicating function for three years.
(4) In case of Appellate Tribunal under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 (13 of 1976), a person shall not be qualified for appointment as,-
(a) Chairman, unless he is, or has been, a Judge of a Supreme Court or Chief Justice of a High Court;
(b) Member, unless he has held the post of Additional Secretary to the Government of India or any equivalent or higher post and has performed judicial, quasi-judicial or adjudicating function for three years.
(5) In case of Tribunals under the Administrative Tribunal Act, 1985 (13 of 1985), a person shall not be qualified for appointment as.-
(a) Chairman, unless he, –
(i) is, or has been, a Judge of a High Court; or
(ii) has, for a period of not less than three years, held office as Administrative Member or Judicial Member in the Central Administrative Tribunal.
(b) Judicial Member, unless he,–
(i) is, or has been, a Judge of a High Court; or
(ii) has held the post of Additional Secretary to the Government of India or any equivalent or higher post in the Department of Legal Affairs or the Legislative Department including Member– Secretary, Law Commission of India; or
(iii) has, for a combined period of ten years, been a District Judge and Additional District Judge; or
(iv) has, for ten years, been an advocate with substantial experience in litigation in service matters in Central Administrative Tribunal, Armed Forces Tribunal, High Court or Supreme Court.
(c) Administrative Member, unless he has held the post of Additional Secretary to the Government of India or any other post under the Central Government or a State Government and carrying the scale of pay which is not less than that of an Additional Secretary to the Government of India:
Provided that the officers belonging to the All-India services who were or are on Central deputation to a lower post shall be deemed to have held the post of Additional Secretary from the date such officers were granted proforma promotion or actual promotion whichever is earlier to the level of Additional Secretary and the period spent on Central deputation after such date shall count for qualifying service for the purpose of this clause.
(6) In case of Railway Claims Tribunal under the Railway Claims Tribunal Act, 1987 (54 of 1987), a person shall not be qualified for appointment as,-
(a) Chairman, unless he, –
(i) is, or has been, a Judge of a High Court; or
(ii) has, for a period of not less than three years, held office as Vice-Chairman, Judicial Member or Technical Member, as the case may be.
(b) Vice-Chairman (Judicial), unless he, –
(i) is, or has been, a Judge of a High Court; or
(ii) has been a member of the Indian Legal Service with ten years of experience in litigation and has held a post of Additional Secretary or any equivalent or any higher post; or
(iii) has, for two years, held a civil judicial post carrying a scale of pay which is not less than that of an Additional Secretary to the Government of India; or
(iv) has, for a period of not less than three years, held office as a Judicial Member.
(c) A person shall not be qualified for appointment as the Vice-Chairman (Technical), unless he, –
(i) has, for a period of not less than three years, held office as a Technical Member; or
(ii) has, for two years, held a post under a railway administration carrying a scale of pay which is not less than that of an Additional Secretary to the Government of India and has adequate knowledge of rules and procedure of, and experience in, claims and commercial matters relating to railways……………… Read More.