Clause 257 - Authority for Advance Rulings and Dispute Resolution. - Direct Taxes Code, 2010

Authority for Advance Rulings and Dispute Resolution. 257. (1) The Central Government shall constitute an Authority for Advance Rulings and Dispute Resolution (hereinafter referred to as the Authority) for the purposes of pronouncing an advance ruling and resolution of disputes. (2) The Authority shall consist of a Chairperson and such number of Vice-chairpersons, legal Members and revenue Members as the Central Government may appoint. (3) A person shall not be qualified for appointment as— (a) the Chairperson unless he has been a Judge of the Supreme Court; (b) the Vice-chairperson unless he has been a Judge of a High Court; (c) a revenue Member unless he is an officer of the Indian Revenue Service and is a Chief Commissioner; (d) a legal Member unless he is an officer of the Indian Legal Service and is an Additional Secretary to the Government of India. (4) The salaries and allowances payable to, and the terms and conditions of service of, the Members shall be such as may be prescribed. (5) The Central Government shall provide to the Authority such officers and staff, as may be necessary, for the efficient exercise of the powers of the Authority under this Code. (6) The powers and functions of the Authority may be discharged by its Benches constituted by the Chairperson of the Authority from amongst the members thereof. (7) A Bench shall consist of the Chairperson or the Vice-chairperson and one legal Member and one revenue Member. (8) The principal Bench of the Authority shall be located in National Capital Territory of Delhi and other Benches of the Authority shall be located at such places as is deemed fit by the Central Government. (9) No proceeding before, or pronouncement of advance ruling or order or direction on appeal for resolution of dispute by, the Authority shall be questioned, or shall be invalid, on the ground merely of the existence of any vacancy, or defect, in the constitution of the Authority.