15. Appeal to National Tax Tribunal.—(1) An appeal shall lie to the National Tax Tribunal from
every order passed in appeal by the Income-tax Appellate Tribunal and the Customs, Excise and Service
Tax Appellate Tribunal, if the National Tax Tribunal is satisfied that the case involves a substantial
question of law.
(2) The Chief Commissioner or the Commissioner of Income-tax or the Chief Commissioner or
Commissioner of Customs and Central Excise, as the case may be, or an assessee aggrieved by any order
passed by the Income-tax Appellate Tribunal or any person aggrieved by any order passed by the
Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as aggrieved person), may
file an appeal to the National Tax Tribunal and such appeal under this sub-section shall—
(a) be filed within one hundred and twenty days from the date on which the order appealed
against is received by the assessee or the aggrieved person or the Chief Commissioner or
Commissioner, as the case may be;
(b) be in the form of a memorandum of appeal precisely stating therein the substantial question of
law involved; and
(c) be accompanied by such fees as may be prescribed:
Provided that separate form of memorandum of appeal shall be filed for matters involving direct and
indirect taxes:
Provided further that the National Tax Tribunal may entertain the appeal within sixty days after the
expiry of the said period of one hundred and twenty days, if it is satisfied that the appellant was prevented
by sufficient cause from preferring an appeal in time.
(3) Where an appeal is admitted under sub-section (1), the National Tax Tribunal—
(a) shall formulate the question of law for hearing the appeal; and
(b) may also determine any relevant issue in connection with the question so formulated—
(i) which has not been so determined by the Income-tax Appellate Tribunal or by the
Customs, Excise and Service Tax Appellate Tribunal; or
(ii) which has been wrongly determined by the Income-tax Appellate Tribunal or by the
Customs, Excise and Service Tax Appellate Tribunal,
and shall decide the question of law so formulated and the other relevant issue so determined and deliver
such judgment thereon containing the grounds on which such decision is founded and may award such
cost as it deems fit.
(4) Where in any appeal under this section, the decision of the Income-tax Appellate Tribunal or the
Customs, Excise and Service Tax Appellate Tribunal involves the payment of any tax or duties, the
assessee or the aggrieved person, as the case may be, shall not be allowed to prefer such appeal unless he
deposits at least twenty-five per cent. of such tax or duty payable on the basis of the order appealed
against:
Provided that where in a particular case the National Tax Tribunal is of the opinion that the deposit of
tax or duty under this sub-section would cause undue hardship to such person, it may dispense with such
deposit subject to such conditions as it may deem fit to impose so as to safeguard the interest of revenue.
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16. Procedure and powers of National Tax Tribunal.—(1) The National Tax Tribunal shall not be
bound by the procedure laid down by the Code of Civil Procedure, 1908 (5 of 1908) but shall be guided
by the principles of natural justice.
(2) Subject to the other provisions of this Act, the National Tax Tribunal shall have powers to
regulate its own procedure.
(3) The National Tax Tribunal shall have, for the purposes of discharging its functions under this Act,
the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) while
trying a suit, in respect of the following matters, namely:—
(a) requiring the discovery and production of books of account and other documents;
(b) subject to the provisions of sections 123 and 124 of the Indian Evidence Act,
1872 (1 of 1872), requisitioning any public record or document or a copy of such record or document,
from any office;
(c) dismissing an appeal for default or deciding it, ex parte;
(d) setting aside any order of dismissal of any appeal for default or any order passed by it,
ex parte;
(e) rectifying any mistake or error apparent on the face of record; and
(f) any other matter which may be prescribed.
(4) All proceedings before the National Tax Tribunal shall be deemed to be judicial proceedings
within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code
(45 of 1860) and the National Tax Tribunal shall be deemed to be a civil court for the purposes of section
195 and Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
17. Finality of orders of National Tax Tribunal.—Any order passed by the National Tax Tribunal
shall be final and shall be given effect to accordingly and no civil court shall have or be entitled to
exercise any jurisdiction, power or authority with respect to any of the matters falling within the
jurisdiction of the National Tax Tribunal.
18. Decision by majority.—If the Members of a Bench consisting of two Members differ in opinion
on any point, they shall state the point or points on which they differ, and make a reference to the
Chairperson, who shall hear the point or points himself or nominate any other Member for such hearing
and such point or points shall be decided according to the opinion of the majority, who have heard the
case including those who first heard it.
19. Special Bench.—Where a judgment pronounced on a question of law by a Bench subsequently
comes up for hearing before any Bench, and the latter Bench is of the opinion that the question of law
requires reconsideration, then the latter Bench shall make a reference to the Chairperson to constitute a
Special Bench consisting of five Members to hear and decide such question of law.
20. Interim order.—Notwithstanding anything contained in any other provisions of this Act or any
other law for the time being in force, no interim order (whether by way of injunction or stay or otherwise)
shall be made in relation to any appeal under this Act, unless—
(a) copies of such appeal and all documents in support of the plea for such interim order are
furnished to the party against whom the appeal is preferred; and
(b) opportunity is given to such party to be heard in the matter.
21. Power to punish for contempt.—The National Tax Tribunal shall have and exercise the same
jurisdiction, powers and authority in respect of contempt of itself as the High Court has and may exercise
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such power or authority, for this purpose under the provisions of the Contempt of Courts Act, 1971 (70 of
1971), which shall have effect subject to the modification that—
(a) any reference therein to a High Court shall be construed as including a reference to the
National Tax Tribunal;
(b) any reference to the Advocate General in section 15 of the said Act shall be construed as a
reference to such law officer as the Central Government may specify in this behalf:
Provided that such matters shall be heard by a Special Bench consisting of five Members constituted
by the Chairperson.
22. Order of National Tax Tribunal.—The National Tax Tribunal may, after giving the parties to
any proceedings before it, an opportunity of being heard, pass such orders thereon as it thinks fit.
23. Transfer of pending cases from High Court.—(1) On and from such date as the Central
Government may, by notification, specify, all matters and proceedings including appeals and references
under the direct taxes and indirect taxes pending before any High Court immediately before that date shall
stand transferred to the National Tax Tribunal.
(2) Where any matter or proceeding including appeals and references stand transferred from the High
Court to the National Tax Tribunal under sub-section (1),—
(a) the High Court shall, as soon as may be after such transfer, forward the records pertaining to
such matter or proceeding to the National Tax Tribunal;
(b) the National Tax Tribunal shall, on receipt of such records, proceed to deal with such matter
or proceeding from the stage at which it is transferred or from an earlier stage or de novo as it may
deem fit;
(c) the Chairperson shall constitute a Bench consisting of such number of Members as he deems
fit for hearing cases transferred under this section.
24. Appeal to Supreme Court.—Any person including any department of the Government aggrieved
by any decision or order of the National Tax Tribunal may file an appeal to the Supreme Court within
sixty days from the date of communication of the decision or order of the National Tax Tribunal to him:
Provided that the Supreme Court may, if it is satisfied that the appellant was prevented by sufficient
cause from filing the appeal within the said period, allow it to be filed within such time as it may deem fit.