Chapter V Adjudication and Appeal
- Sections
- 20 · sections 16 to 35
- Text as on
- As on 01 June 2026
- Section 16 Appointment of Adjudicating Authority
- Section 17 Appeal to Special Director (Appeals)
- Section 18 Appellate Tribunal
- Section 19 Appeal to Appellate Tribunal
- Section 20 Composition of Appellate Tribunal [Omitted]
- Section 21 Qualifications, for appointment of Special Director (Appeals)
- Section 22 Term of office [Omitted]
- Section 23 Terms and conditions of service Special Director (Appeals)
- Section 24 Vacancies [Omitted]
- Section 25 Resignation and removal [Omitted]
- Section 26 Member to act as Chairperson in certain circumstances [Omitted]
- Section 27 Staff of Special Director (Appeals)
- Section 28 Procedure and powers of Appellate Tribunal and Special Director (Appeals)
- Section 29 Distribution of business amongst Benches [Omitted]
- Section 30 Power of Chairperson to transfer cases [Omitted]
- Section 31 Decision to be by majority [Omitted]
- Section 32 Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers
- Section 33 Officers and employees, etc., to be public servant
- Section 34 Civil court not to have jurisdiction
- Section 35 Appeal to High Court