Section 418A: Benches of Appellate Tribunal
This section is for setting up and regulating the Benches of the Appellate Tribunal.
The section, clause by clause
What the section says
In plain terms
(1)The powers of the Appellate Tribunal may be exercised by the Benches thereof to be constituted by the Chairperson:
The Appellate Tribunal's powers can be exercised by its Benches, which are formed by the Chairperson, and each Bench must have at least 1 Judicial Member and 1 Technical Member.
provisoProvided that a Bench of the Appellate Tribunal shall have at least one Judicial Member and one Technical Member.
(2)The Benches of the Appellate Tribunal shall ordinarily sit at New Delhi or such other places as the Central Government may, in consultation with the Chairperson, notify:
The Appellate Tribunal's Benches will normally sit at New Delhi or other places notified by the Central Government in consultation with the Chairperson, and the Central Government can establish more Benches after consulting the Chairperson.
provisoProvided that the Central Government may, by notification, after consultation with the Chairperson, establish such number of Benches of the Appellate Tribunal, as it may consider necessary, to hear appeals against any direction, decision or order referred to in section 53A of the Competition Act, 2002 (12 of 2003) and under section 61 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016).]
The right-hand column is written from the section text, not quoted from it, and it has no legal force. Where the two differ, the left-hand column is the law.
Amendment notes
- 1. Ins. by Act 7 of 2017, s. 172 (w.e.f. 26-5-5017).
- 2. Subs. by Act 33 of 2021, s. 28, for “Part XIV of Chapter VI of the Finance Act, 2017 (7 of 2017), shall be governed by the provisions of the section 184 of that Act” (w.e.f. 4-4-2021).
- 3. Ins. by Act 29 of 2020, s. 59 (w.e.f. 22-1-2021).
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Reproduced from the official India Code print for reference. Check the current text on India Code before you rely on it, and read the section alongside its Rules. Nothing here is legal advice.