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TMI BlogIncome-tax Appellate Tribunal Members (Recruitment and Conditions of Service) Rules, 1963X X X X Extracts X X X X X X X X Extracts X X X X ..... April, 1962 and the remaining rules shall be deemed to have come into force on the 1 st day of September, 1960. 2. Definitions:- In these rules, unless the context otherwise requires, (a) an 'accountant member' means an accountant member of the Tribunal; (b) a 'judicial member' means ajudicial member of the Tribunal; (c) a 'member' means a member of the Tribunal but except for the purposes of rules 3 (3), 3 (4), 8, [12 and 13 does not include the President; Senior Vice- President and Vice-President] 1 '; (d) the 'President' means the President of the Tribunal; (dd) 2 'Vice-President' means Vice-President of the Tribunal; (f) the 'Tribunal' means the Appellate Tribunal constituted under section 252 of the Income Tax Act, 1961 (43 of 1961). 3. Qualifications for Recruitment:- (1) 3 A person shall not be qualified for appointment as a judicial member unless:- (i) he has for at least ten years held a judicial office in the territory of India; or (ii) 4 [he has been a membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r contracted a marriage with a person having a spouse living; or (b) who, having a spouse living, has entered into or contracted a marriage with any person shall be eligible for appointment as member; Provided that the Central Government may, if satisfied that such marriage is permissible under the personal law applicable to such person and the other party to the marriage and there are other grounds for so doing, exempt any person from the operation of this rule. 4. Method of Recruitment:- (1) There shall be a Selection Board consisting of:- (i) a nominee of the Minister of Law; (ii) the Secretary to the Govt. of India, Ministry of Law (Department of Legal Affairs); (iii) the President 8 [or the Senior Vice-President] of the Tribunal, and (iv) such other person, if any, not exceeding two, as the Minister of Law may appoint. (2) The nominee of the Minister of Law and Justice shall be the Chairman of the Selection Board. (3) The Selection Board shall recommend persons for appointment as members from amongst the persons on the list of candidates prepar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndidates belonging to the Scheduled Castes, the Scheduled Tribes and the Other Backward Classes Categories, the Selection Board may adopt such criteria as it may deem fit, but which shall not be less than the eligibility criteria prescribed under Sub-sections (2) and (2A) of Section 252 of the Income-tax Act, 1961 (43 of 1961) and rule 3] 10 . 5. Medical Fitness:- No person shall be appointed as a member unless he is included in the list made under sub-rule (4) of rule 4 and unless he is declared medically fit by a Medical Board to be constituted by the Central Government for the purpose, unless he has already been declared fit by an equivalent authority. 6. Probation:- (1) Every person appointed as member shall be on probation for a period of two years. (2) The Central Govt. may in the case of any person extend or reduce the period of his probation. (3) At any time during the period of probation and without any reasons being assigned, such person may be discharged from service as a member. 7 11 Selection Committee to select President, etc.:- The Selection Committee cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... members made under sub-rule (4) of rule 4. (2) If two or more members are selected by the same list seniority of such members inter se shall be determined in accordance with their ranking in that list. 11 13 Retirement The date of Retirement of, - (a) the President shall be the date on which he attains the age of sixty-five years; (b) the Senior Vice-President, Vice-President and Member shall be the date on which they attain the age of sixty-two years; and not the last date of the month as in the case of other Government servants. 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 capa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ident, the Senior Vice-President, the Vice-President and the Member of the Tribunal shall not practice before the Tribunal after retirement from the service of the Tribunal. 13F 17 The President, the Senior Vice-President, the Vice-President and the Member of the Tribunal shall not undertake any arbitration work while functioning in these capacities in the Tribunal. . 14. Interpretation:- If any question arises relating to the interpretation of these rules the decision of the Central Govt. thereon shall be final. 15. Power to relax:- Where the Central Govt. is of the opinion that it is necessary or expedient so to do, it may, by order for reasons to be recorded in writing relax any of the provisions of these rules with respect to any class or category of persons. 16 18 Saving:- 14 Nothing in these rules shall effect reservations, relaxation of age limit and other concessions required to be provided for the Scheduled Castes, the Scheduled Tribes, Ex-Servicemen and other special categories of persons, in accordance with the orders issued by the Central Govt. from time to time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lished as Principal Rule in Gazette of India, vide G.S. R. No. 1265 dated 19.07.1963 and sub-rule 7 (1) substituted vide G.S. R. No. 283(E) dated 26 th April, 2004, read as under:- Rule 7- (1) The Central Government shall appoint the Senior Vice-President or one of the Vice-Presidents of the Appellate Tribunal to be the President thereof. (2) The appointment of the President may be in an officiating or substantive capacity . Prior to omission, Rule 7A, as inserted vide G.S. R. No. 4 dated 6 th January, 1973, read as under:- Rule 7 A- The Central Government may appoint from among the Members one or more persons as Vice-President or, as the case may be Vice-Presidents of the Tribunal to assist the President in the discharge of his functions . Prior to omission, Rule 7 B, as inserted vide G.S.R. No. 765 dated 24 th May, 1984, read as under:- Rule 7 B-The Senior Vice-President: The Central Govt. may appoint one of the Vice-Presidents of the Appellate Tribunal appointed under rule 7A, to be the Senior Vice-President thereof . 12 Substituted vide G.S.R. No. 174 (E) dated 10 th March, 2014. 13 Substituted vide GSR No.753 (E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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