Section 14 - Member to act as Chairperson or to discharge his functions in certain circumstances.—( - National Tax Tribunal Act, 2005

14. Member to act as Chairperson or to discharge his functions in certain circumstances .—(1) In the event of any vacancy in the office of the Chairperson by reason of his death, resignation or otherwise, the Central Government may designate the seniormost Member to act as the Chairperson until the day on which a Chairperson, appointed in accordance with the provisions of this Act to fill such vacancy, enters upon his office. (2) When the Chairperson is unable to discharge his functions owing to absence, illness or any other cause, the Central Government may authorise the seniormost Member to discharge the functions of the Chairperson until the date on which the Chairperson resumes his duties. (3) The seniormost Member designated to act under sub-section (1) or to discharge functions of the Chairperson under sub-section (2), shall continue to draw salary and allowances of a Member.