Chapter - 5 (Adjudication and appeal)

Question 1

Section - 16

Answer 1

Appointment of Adjudicating Authority

Question 2

Section - 17

Answer 2

Appeal to Special Director (Appeals)

Question 3

Section - 18

Answer 3

Establishment of Appellate Tribunal

Question 4

Section - 19

Answer 4

Appeal to Appellate Tribunal

Question 5

Section - 20

Answer 5

Composition of Appellate Tribunal

Question 6

Section - 21

Answer 6

Qualifications for appointment of Chairperson, member and Special Director (Appeals)

Question 7

Section - 22

Answer 7

Term of office

Question 8

Section - 23

Answer 8

Terms and Conditions of service

Question 9

Section - 24

Answer 9

Vacancies

Question 10

Section - 25

Answer 10

Resignation and removal

Question 11

Section - 26

Answer 11

Member to act as Chairperson in certain circumstances

Question 12

Section - 27

Answer 12

Staff of Appellate Tribunal & Special Director ( Appeals )

Question 13

Section - 28

Answer 13

Procedure and powers of Appellate Tribunal & Special Director (Appeals)

Question 14

Section - 29

Answer 14

Distribution of business amongst Benches

Question 15

Section - 30

Answer 15

Power of Chairperson to transfer cases

Question 16

Section - 31

Answer 16

Decision to be by majority

Question 17

Section - 32

Answer 17

Right of appellant to take assistance of legal practitioner or Chartered Accountant and of Government, to appoint presenting officers

Question 18

Section - 33

Answer 18

Members, etc., to be public servants

Question 19

Section - 34

Answer 19

Civil court not to have jurisdiction

Question 20

Section - 35

Answer 20

Appeal to High Court