Section 10 of The National Tax Tribunal Act, 2005 in hindi
- (1)Subject to the provisions of this Act, the salary and allowances and other terms and conditions of the Chairperson shall be the same as applicable to a sitting Judge of the Supreme Court, but no vacation shall be allowed: Provided that if a person who, immediately before the date of assuming the office as the Chairperson was in receipt of or being eligible so to do, had elected to draw, a pension in respect of any previous service or office held by such person under the Government of the Union or of a State, his salary in respect of service as Chairperson shall be reduced by the amount of that pension. Explanation.—For the purposes of this sub-section, "vacation" shall have the meaning assigned to it in the Supreme Court Judges (Conditions of Service) Act, 1958 (41 of 1958).
- (2)A Member shall draw salary of a High Court Judge and other allowances and the terms and conditions of his service shall be the same as applicable to a Secretary to the Government of India: Provided that if a person who, immediately before the date of assuming the office as Member was in receipt of, or being eligible so to do, had elected to draw, a pension in respect of any previous service held by such person in connection with the affairs of the Union or of a State, his salary in respect of service as Member shall be reduced to the extent of that pension.
- (3)The salary and allowances and other terms and conditions of service of Chairperson or a Member of the Tribunal shall not be varied to his disadvantage after appointment.
Summary
- The Chairperson receives the same salary, allowances, and other service terms as a sitting Judge of the Supreme Court, but is not allowed any official vacation.
- If the Chairperson was receiving or was eligible for a government pension from previous service, their tribunal salary is reduced by that pension amount.
- A regular Member receives the salary of a High Court Judge, and their allowances and terms of service match those of a Secretary to the Government of India.
- If a Member was receiving or was eligible for a pension from previous Union or State service, their tribunal salary is reduced by that pension amount.
- Once the Chairperson or a Member is appointed, their salary, allowances, and terms of service cannot be altered to their disadvantage.
Practical examples
FAQ
1. How are the salary and allowances of the Chairperson determined?
The Chairperson's salary and allowances are equal to those of a sitting Judge of the Supreme Court of India.
2. Are there any restrictions on holidays or vacations for the Chairperson?
Yes, unlike sitting Supreme Court Judges, the Chairperson is not allowed any vacation as defined under the Supreme Court Judges (Conditions of Service) Act, 1958.
3. What are the salary and terms of service for a regular Member of the tribunal?
A regular Member receives the salary of a High Court Judge, while their allowances and other terms of service are the same as a Secretary to the Government of India.
4. What happens if an appointed Chairperson or Member already draws a government pension?
Their tribunal salary is reduced by the exact amount of that pension.
5. Can the government reduce the salary or terms of service of a member after they are appointed?
No, the salary, allowances, and terms of service cannot be changed to their disadvantage after they are appointed.
Test yourself
Q1.Under Section 10 of The National Tax Tribunal Act, 2005, the salary of the Chairperson of the tribunal is equivalent to that of which of the following?
Q2.Under Section 10 of The National Tax Tribunal Act, 2005, what is the key difference in service conditions between the Chairperson of the National Tax Tribunal and a sitting Supreme Court Judge?
Q3.Under Section 10 of The National Tax Tribunal Act, 2005, how is a regular Member's salary and terms of service structured?
Q4.Under Section 10 of The National Tax Tribunal Act, 2005, if a Member was already receiving a state pension of fifty thousand rupees immediately before assuming office, what happens to their salary as a Member?
Q5.Under Section 10 of The National Tax Tribunal Act, 2005, can the salary and allowances of a Member be reduced by the government after their appointment?
Q6.Under Section 10(1) of The National Tax Tribunal Act, 2005, the Chairperson's salary and terms are the same as a sitting Supreme Court Judge. How does the appointment Selection Committee in Section 7(2) reflect this high status of the Chairperson's office?