Wednesday 19 September 2012

Only High Court Judge To Be President Of CESTAT, VPs Post Abolished

Vide Notification dated 31.08.2012, the following changes have been effected in the CESTAT Members Service Conditions Rules. The principle terms of the changes are the following:
(i) Only High Court Judges (serving or retired) can be appointed President of the Tribunal;

(ii) The post of Vice-President has been abolished;

(iii) There is an increase in the retirement age. As against the present age of retirement of the President of 65, the President will now hold office for five years or till he attains the age of 68, whichever is earlier. Members will now retire at the age 65 instead of the present 62;

(iv) No reservation for the posts of Judicial & Technical Members.

Notes:

(a) It may be noted that in the past, changes to the CESTAT Rules have been followed by changes to the ITAT Rules E.g. the ban on the right on Ex-Members to practice before the Tribunal was first imposed on the CESTAT and then extended to the ITAT.

(b) As regards the abolition of the post of Vice President, it may be noted that in the ITAT, after the abolition of the rank of “Special Secretary” (that Vice President’s were entitled to), the Vice President and the Members enjoy the same status of the rank of “Additional Secretary”. There is also no difference in emoluments or service conditions. Further, Vice Presidents do not enjoy any independent statutory rights but exercise only those powers that are delegated to them by the President u/s 255(5) of the Act.

(c) There has been a long-standing demand by the BAR regarding the increase in the age limits of the ITAT

No comments:

Taxability of online games

Introduction: 1. Taxability of online winnings before the introduction of section 115BBJ of the Income Tax Act and section 194BA of the Inco...