1 Notwithstanding anything contained in this Act, the qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the President, Vice-President and other Members of the Appellate Tribunal appointed after the commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall be governed by the provisions of section 184 of that Act:
Provided that the President, Vice-President and Member appointed before the
commencement of Part XIV of Chapter VI of the Finance Act, 2017, shall continue
to be governed by the provisions of this Act, and the rules made thereunder as
if the provisions of section 184 of the Finance Act, 2017 (7 of 2017) had not
come into force.
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1 Section 252A shall stand inserted by Act 7 of 2017, s. 174.
Section 251 Powers of the Commissioner (Appeals)
Section 252 Appellate Tribunal
Section 252A Qualifications, terms and conditions of service of President, Vice-President and Member
Section 253 Appeals to the Appellate Tribunal
Section 254 Orders of Appellate Tribunal
Section 255 Procedure of Appellate Tribunal
Section 256 Statement of case to the High Court
Section 257 Statement of case to Supreme Court in certain cases
Section 258 Power of High Court or Supreme Court to require statement to be amended
Section 259 Case before High Court to be heard by not less than two judges
Section 260 Decision of High Court or Supreme Court on the case stated