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Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) (Amendment) Rules, 2021

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..... t Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member, Technical Member, Member of the Tribunal, Appellate Tribunal or, as the case may be, Authority as specified in column (2) of the Eighth Schedule to the Finance Act, 2017 (7 of 2017). 2. In the Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2020 (hereinafter referred to as the principal rules), in rule 2, for clause (g), the following clause shall be substituted, namely:- (g) Search-cum-Selection Committee means the Search-cum-Selection Committee referred to in sub-section (3) of section 184 of the Finance Act, 2017 (Act 7 of 2017); , 3. In the principal rules, rule 4 shall be omitted. 4. In the principal rules, rule 7 shall be omitted. 5. In the principal rules, rule 9 shall be omitted. 6. In the principal rules, for rule 15, the following rule shall be substituted, namely:- 15. House rent allowance. - With effect from the 1st January, 2021, the Chairman, Chairperson, President, Vice Chairman, Vice Chairperson or Vice President shall have option to avail of accommodation to be prov .....

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..... antial experience in litigation under Income-tax laws in Income-tax Appellate Tribunal, High Court or Supreme Court. (4) A person shall not be qualified for appointment as an 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 for two years and has performed judicial, quasijudicial or adjudicating function for three years. 3. The Customs, Excise and Service Tax Appellate Tribunal under the Customs Act, 1962(52of 1962) (1) A person shall not be qualified for appointment as President unless, - (a) 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 (b) he .....

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..... Law Commission of India; or (iii) has, for two years, held a post of Additional Secretary to the Government of India in the Department of Legal Affairs or Legislative Department; or (iv) has, for a combined period of ten years, been a District Judge and Additional District Judge; or (v) 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. (b) as an Administrative Member, unless he, - (i) has, for one year, held the post of 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 a Secretary to the Government of India for one year; or (ii) has, for two years, held a post of Additional Secretary to the Government of India, or any other post under the Central or State Government carrying the scale of pay which is not less than that of Additional Secretary to the Government of India for a period of two years: Provided that the officers belonging to the All-India services who were or are on Central deputati .....

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..... r Supreme Court. (5) A person shall not be qualified for appointment as a Technical Member unless he is a person of ability, integrity and standing having special knowledge of rules and procedure of, and experience in, claims and commercial matters relating to railways of not less than twenty-five years. 7. Securities Appellate Tribunal under the Securities Exchange Board of India Act, 1992 (15 of 1992) (1) A person shall not be qualified for appointment as the Presiding Officer or a Judicial Member or a Technical Member of the Securities Appellate Tribunal, unless he, - (a) in the case of the Presiding Officer, is, or has been, a Judge of the Supreme Court or a Chief Justice of a High Court; (b) in the case of a Judicial Member, (i) is, or has been, a Judge of a High Court; or (ii) has been an advocate for ten years with substantial experience in litigation in matters relating to financial sector before Securities Exchange Board of India, Securities Appellate Tribunal, High Court or Supreme Court. (c) in the case of a Technical Member, (i) is, or has been, an Additional Secretary f .....

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..... erson, unless he, (a) is, or has been, a Judge of Supreme Court; or (b) is, or has been, Chief Justice of a High Court. (2) A person shall not be qualified for appointment as Member unless he is a person of ability, integrity and standing having special knowledge of, and professional experience of, not less than twenty-five years in economics, business, commerce, law, finance, accountancy, management, industry, public affairs, administration, telecommunications or any other matter which is useful to the Telecom Disputes Settlement and Appellate Tribunal. 11. National Company Law Appellate Tribunal under the Companies Act, 2013 (18 of 2013). (1) The Chairperson shall be a person who is or has been a Judge of the Supreme Court or the Chief Justice of a High Court. (2) A Judicial Member shall be a person who is (a) is or has been a Judge of a High Court; or (b) is a Judicial Member of the National Company Law Tribunal for five years; or (c) has been an advocate for ten years with substantial experience in litigation in matters relating to company affairs before National Company Law Tribu .....

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..... person of ability, integrity and standing having special knowledge of, and professional experience of, not less than twenty-five years in matters dealing with electricity generation, transmission, distribution, regulation, economics, business, commerce, law, finance, accountancy, management, industry, public affairs, administration or in any other matter which is useful to the Appellate Tribunal. 14. Armed Forces Tribunal under the Armed Forces Act, 2007 (55 of 2007) (1) A person shall not be qualified for appointment as Chairperson, unless, he, - (a) is, or has been, a Judge of Supreme Court; or (b) is or has been a Chief Justice of a High Court. (2) A person shall not be qualified for appointment as Judicial Member unless he is- (a) is, or has been, a Judge of a High Court; or (b) 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. (3) A person shall not be qualified for appointment as Administrative Member, unless he, - (a) has held or has been holding .....

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