Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member - Section 245OA [Inserted by FA, 2017, with effect from a date yet to be notified] - International Taxation - Income Tax

Qualifications, terms and conditions of service of Chairman, Vice-Chairman and Member - Section 245OA [Inserted by FA, 2017, with effect from a date yet to be notified] 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 Chairman, Vice- Chairman and other Members of the Authority 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 the Finance Act, 2017. The Chairman, Vice-Chairman 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 had not come into force. Qualifications, appointment, etc., of Chairperson and Members of Tribunal. [ Section 184 of Finance Act, 2017 ] Qualification of appointment (1) The Central Government may, by notification, make rules to provide for the qualifications, appointment, salaries and allowances, resignation, removal and the other conditions of service of the Chairperson and Members of the Tribunal as specified in the Eighth Schedule : a person who has not completed the age of fifty years shall not be eligible for appointment as a Chairperson or Member: the allowances and benefits so payable shall be to the extent as are admissible to a Central Government officer holding the post carrying the same pay: where the Chairperson or Member takes a house on rent, he may be reimbursed a house rent subject to such limits and conditions as may be provided by rules. (2) The Chairperson and Members of a Tribunal shall be appointed by the Central Government on the recommendation of a Search-cum-Selection Committee (hereinafter referred to as the Committee) constituted under section 184(3), in such manner as the Central Government may, by rules, provide. Selection of Committee (3) The Search-cum-Selection Committee shall consist of- (a) the Chief Justice of India or a Judge of Supreme Court nominated by him Chairperson of the Committee; (b) two Secretaries nominated by the Government of India Members; (c) one Member, who (i) in case of appointment of a Chairperson of a Tribunal, shall be the outgoing Chairperson of the Tribunal; or (ii) in case of appointment of a Member of a Tribunal, shall be the sitting Chairperson of the Tribunal; or (iii) in case of the Chairperson of the Tribunal seeking re-appointment, shall be a retired Judge of the Supreme Court or a retired Chief Justice of a High Court nominated by the Chief Justice of India: in the following cases, such Member shall always be a retired Judge of the Supreme Court or a retired Chief Justice of a High Court nominated by the Chief Justice of India, namely: (i) Industrial Tribunal constituted by the Central Government under the Industrial Disputes Act, 1947; (ii) Tribunals and Appellate Tribunals constituted under the Recovery of Debts Due to Banks and Financial Institutions Act, 1993;. (iii) Tribunals where the Chairperson or the outgoing Chairperson, as the case may be, of the Tribunal is not a retired Judge of the Supreme Court or a retired Chief Justice or Judge of a High Court; and (iv) such other Tribunals as may be notified by the Central Government in consultation with the Chairperson of the Search-cum-Selection Committee of that Tribunal; and (d) the Secretary to the Government of India in the Ministry or Department under which the Tribunal is constituted or established Member- Secretary. (4) The Chairperson of the Committee shall have the casting vote. (5) The Member-Secretary of the Committee shall not have any vote. (6) The Committee shall determine its procedure for making its recommendations. (7) Notwithstanding anything contained in any judgment, order or decree of any court or in any law for the time being in force, the Committee shall recommend a panel of two names for appointment to the post of Chairperson or Member, as the case may be, and the Central Government shall take a decision on the recommendations of the Committee preferably within three months from the date on which the Committee makes its recommendations to the Government. (8) No appointment shall be invalid merely by reason of any vacancy or absence in the Committee. (9) The Chairperson and Member of a Tribunal shall be eligible for re-appointment in accordance with the provisions of this section; such re-appointment, preference shall be given to the service rendered by such person. Remove from the office (10) The Central Government shall, on the recommendation of the Committee, remove from office, in such manner as may be provided by rules, any Member, who- has been adjudged as an insolvent; or Where a Member is proposed to be removed on any ground specified mentioned below, he shall be informed of the charges against him and given an opportunity of being heard in respect of those charges - has been convicted of an offence which involves moral turpitude; or has become physically or mentally incapable of acting as such a Member; or has acquired such financial or other interest as is likely to affect prejudicially his functions as a Member; or has so abused his position as to render his continuance in office prejudicial to the public interest. (11) Notwithstanding anything contained in any judgment, order, or decree of any court or any law for the time being in force, The Chairperson of a Tribunal shall hold office for a term of four years or till he attains the age of seventy years, whichever is earlier; The Member of a Tribunal shall hold office for a term of four years or till he attains the age of sixty seven years, whichever is earlier; Where a Chairperson or Member is appointed between the 26th day of May, 2017 and the notified date and the term of his office or the age of retirement specified in the order of appointment issued by the Central Government is greater than that which is specified in this section, then, notwithstanding anything contained in this section, the term of office or age of retirement or both, as the case may be, of the Chairperson or Member shall be as specified in his order of appointment subject to a maximum term of office of five years. Explanation. For the purposes of this section, the expressions (i) Tribunal means a Tribunal, Appellate Tribunal or Authority as specified in column (2) of the Eighth Schedule; (ii) Chairperson includes Chairperson, Chairman, President and Presiding Officer of a Tribunal; (iii) Member includes Vice-Chairman, Vice-Chairperson, Vice-President, Account Member, Administrative Member, Judicial Member, Expert Member, Law Member, Revenue Member and Technical Member, as the case may be, of a Tribunal.