Section 101A. Constitution of National Appellate
Authority for Advance Ruling.
(1) The Government shall, on the recommendations of
the Council, by notification, constitute, with effect from such date as may be
specified therein, an Authority known as the National Appellate Authority for
Advance Ruling for hearing appeals made under section 101B.
(2) The National Appellate Authority shall consist of-
(i) the President, who has been a Judge of the Supreme
Court or is or has been the Chief Justice of a High Court, or is or has been a
Judge of a High Court for a period not less than five years;
(ii) a Technical Member (Centre) who is or has been a
member of Indian Revenue (Customs and Central Excise) Service, Group A, and has
completed at least fifteen years of service in Group A;
(iii) a Technical Member (State) who is or has been an
officer of the State Government not below the rank of Additional Commissioner
of Value Added Tax or the Additional Commissioner of State tax with at least
three years of experience in the administration of an existing law or the State
Goods and Services Tax Act or in the field of finance and taxation.
(3) The President of the National Appellate Authority
shall be appointed by the Government after consultation with the Chief Justice
of India or his nominee:
Provided that in the event of the occurrence of any
vacancy in the office of the President by reason of his death, resignation or
otherwise, the senior most Member of the National Appellate Authority shall act
as the President until the date on which a new President, appointed in
accordance with the provisions of this Act to fill such vacancy, enters upon
his office:
Provided further that where the President is unable to
discharge his functions owing to absence, illness or any other cause, the
senior most Member of the National Appellate Authority shall discharge the
functions of the President until the date on which the President resumes his
duties.
(4) The Technical Member (Centre) and Technical Member
(State) of the National Appellate Authority shall be appointed by the
Government on the recommendations of a Selection Committee consisting of such
persons and in such manner as may be prescribed.
(5) No appointment of the Members of the National
Appellate Authority shall be invalid merely by the reason of any vacancy or
defect in the constitution of the Selection Committee.
(6) Before appointing any person as the President or
Members of the National Appellate Authority, the Government shall satisfy
itself that such person does not have any financial or other interests which
are likely to prejudicially affect his functions as such President or Member.
(7) The salary, allowances and other terms and
conditions of service of the President and the Members of the National
Appellate Authority shall be such as may be prescribed:
Provided that neither salary and allowances nor other
terms and conditions of service of the President or Members of the National
Appellate Authority shall be varied to their disadvantage after their
appointment.
(8) The President of the National Appellate Authority
shall hold office for a term of three years from the date on which he enters
upon his office, or until he attains the age of seventy years, whichever is
earlier and shall also be eligible for reappointment.
(9) The Technical Member (Centre) or Technical Member
(State) of the National Appellate Authority shall hold office for a term of
five years from the date on which he enters upon his office, or until he
attains the age of sixty-five years, whichever is earlier and shall also be
eligible for reappointment.
(10) The President or any Member may, by notice in
writing under his hand addressed to the Government, resign from his office:
Provided that the President or Member shall continue
to hold office until the expiry of three months from the date of receipt of
such notice by the Government, or until a person duly appointed as his
successor enters upon his office or until the expiry of his term of office,
whichever is the earliest.
(11) The Government may, after consultation with the
Chief Justice of India, remove from the office such President or Member, who-
(a) has been adjudged an insolvent; or
(b) has been convicted of an offence which, in the
opinion of such Government involves moral turpitude; or
(c) has become physically or mentally incapable of
acting as such President or Member; or
(d) has acquired such financial or other interest as
is likely to affect prejudicially his functions as such President or Member; or
(e) has so abused his position as to render his
continuance in office prejudicial to the public interest:
Provided that the President or the Member shall not be
removed on any of the grounds specified in clauses (d) and (e), unless he has
been informed of the charges against him and has been given an opportunity of
being heard.
(12) Without prejudice to the provisions of
sub-section (11), the President and Technical Members of the National Appellate
Authority shall not be removed from their office except by an order made by the
Government on the ground of proven misbehaviour or incapacity after an inquiry
made by a Judge of the Supreme Court nominated by the Chief Justice of India on
a reference made to him by the Government and such President or Member had been
given an opportunity of being heard.
(13) The Government, with the concurrence of the Chief
Justice of India, may suspend from office, the President or Technical Members
of the National Appellate Authority in respect of whom a reference has been
made to the Judge of the Supreme Court under sub-section (12).
(14) Subject to the provisions of article 220 of the
Constitution, the President or Members of the National Appellate Authority, on
ceasing to hold their office, shall not be eligible to appear, act or plead
before the National Appellate Authority where he was the President or, as the
case may be, a Member.
