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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 ..... herwise 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 member of the Indian Legal Service and has held a post in grade II of the Service or any equivalent or higher post for at least three years; or] (iii) he has been an advocate for at least ten years; Explanation.- For the purposes of this sub-rule:- (i) in computing the period during which a person has held judicial office in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sisting 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 prepared by the Ministry of Law after inviting applications therefor by advertisement or on the recommendations of the appropriate authorities. (4) The Central Govt. shall after taking into consideration the recommendations of the Selection Board make a list of persons selected for appointment as member; 4A9 Procedure of selection:- The Selection Board shall evolve its own procedure: Provided that where the suitability of the candidate is judged from his or her viva voce, each member shall evaluate the performance and award marks out of the maximum marks fixed by the Board. [Provided further that where the Selection Board is of the opinion that it shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce 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. 711 Selection Committee to select President, etc.:- The Selection Committee consisting of a sitting Supreme Court Judge, to be nominated by the Chief Justice of India, the President and the Secretary, Ministry of Law and Justice (Department of Legal Affairs), based on merit, shall recommend persons for appointment as President, Senior Vice-President and Vice-Presidents. 8. Classification: A member shall be a member of the General Central Service, Class I (Now Group A), Gazetted unless he is a member of any other Central Govt. Civil Service. 9. Pay and Allowances12 (1) (a) the President shall be in the Apex Scale of ₹ 80,000/- per month (fixed); (b) the Senior Vice President shall be in the Apex Scale of ₹ 80,000/- per month (fixed); (c) the Vice-President shall be in the Higher Administrative Grade plus Scale of ₹ 75,500/-(annual increment @ 3%)-₹ 80,000/-- per month; and (d) Member shall be in the Higher Administrative Grade plus Scale of ₹ 75,500/- (annual increment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted the 23rd May, 1981 4. G.S.R. 905 dated the 16th September, 1981 5. G.S.R. 214 dated the 12th January, 1984 6. G.S.R. 765 dated the 24th May, 1984 7. G.S.R. 36 dated the 29th November, 1985 8. G.S.R. 1265 dated the 6th February, 1986 9. G.S.R. 1003(E) dated the 4th August, 1986 10. G.S.R. 1338(E) dated the 29th December, 1986 11. G.S.R. 912(E) dated the 8th September, 1988 12. G.S.R. 454(E) dated the 24th June, 1999 13. G.S.R. 786(E) dated the 26th November, 1999 14. G.S.R. 926(E) dated the 5th December, 2003 15. G.S.R. 283(E) dated the 26th April, 2004 16. G.S.R. 742(E) dated the 23rd December, 2005 17. G.S.R. 753(E) dated the 29th December, 2005 18. G.S.R. 576 dated the 20th June, 1981 19. G.S.R. 389(E) dated the 3rd June, 2009 20. G.S.R. 176 (E) 10th March, 2014 *********** Notes 1 Substituted vide GSR No.753 (E) dated 29th December 2005 2 Inserted vide G.S.R. No. 4 dated 6th January 1973 3 Inserted vide G.S.R. No. 576 dated 20th June 1981 (Deemed to have come into force on and from the 1st April, 1981). 4 Substituted vide G.S.R. No. 454 (E) dated 24th June 1999. 5 Inserted vide G.S.R. No. 576 dated 20th June 1981 (Deemed to have come into force on and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd temporary accountant members may be made on deputation or on such terms and conditions as may be specified in the contract of employment for a period not exceeding two years which may be extended for a further period not exceeding one year: Provided that no person shall be appointed as temporary judicial and temporary accountant member unless he is qualified to be appointed as judicial member or accountant member under sub-sections 2 or (2 A) of section 252 of Income-tax Act, 1961. Provided further that a person- (a) who has retired as a judicial member or Accountant Member of tribunal; or (b) who has retired and held a post carrying a scale of pay of ₹ 14,300-400-18,300/- or higher scale of pay under the Central Government or a State Government Company as defined in section 617 of the Companies Act, 1956 (1 of 1956) or a corporation or body corporate established under any Central, State or Provincial Act, shall be eligible for appointment as a temporary member only on contract basis if such person is eligible to be appointed as judicial member or accountant member under sub-sections 2 or (2A) of section 252 of the Income-tax Act, 1961". "Rule 13 B- Pay of a t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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