Rule 12 - Retirement benefit - Income Tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963

12. Retirement benefit:- (1) A member who, at the time of his appointment as member was holding a pensionable post under a Govt. in a permanent capacity shall be eligible for pension in accordance with the rules for pension applicable to him at the time of his retirement; (2) A member to whom sub-rule (1) does not apply shall be entitled to Contributory Provident Fund benefits in accordance with the Contributory Provident Fund Rules (India), 1962. Provided that:- (i) A member appointed in a substantive capacity prior to the commencement of this rule and serving as a member at such commencement and a member appointed in a substantive capacity after the commencement of this rule but before the commencement of rule 4 may, if he was a subscriber to the Contributory Provident Fund at the time of his appointment in a substantive capacity, elect, within three months from the date of publication of these rules in the Official Gazette, for pensionary benefits; and (ii) A member appointed in a substantive capacity after the commencement of rule 4 may elect for pensionary benefits within three months of his appointment in a substantive capacity. (3) A member shall communicate his election under Clause (i) or (ii) to the proviso to sub-rule (2), to the Accounts Officer concerned with a copy to the Secretary, Ministry of Law, Department of Legal Affairs, within the period specified therefor, and if no communication is received in the office of the Accounts Officer concerned within that period, the member shall be deemed to have exercised his election to continue to subscribe to the Contributory Provident Fund, in which case he shall not be entitled to any pension. (4) Election once made under the proviso to sub-rule (2) shall be final. (5) 1 A Member recruited directly from the profession (Legal Profession or accountants profession) after the age of thirty-five years shall be eligible to add to his service qualifying for superannuation pension (but not for any other class pension) the actual period not exceeding one-fourth of the length of service or the actual period by which the age at the 'time of recruitment exceeded twenty-five years, or a period of five years, whichever is less, provided that this concession shall not be admissible to a member unless the actual qualifying service at the time he quits Government Service is not less than ten years ********** 1 Inserted vide G.S.R. No. 576 dated 20 th June, 1981 (Deemed to have come into force on and from the 1 st April, 1981).