Section 16 of The National Tax Tribunal Act, 2005 in hindi
- (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).
Summary
- The National Tax Tribunal is not bound by the strict procedures of the Code of Civil Procedure, 1908, but must follow the principles of natural justice.
- The Tribunal has the power to regulate its own procedure, subject to other provisions of the Act.
- For discharging its functions, the Tribunal holds the same powers as a civil court under the Code of Civil Procedure, 1908, when trying a lawsuit.
- These civil court powers include demanding the production of account books, requesting public records from any office, and dismissing appeals or deciding them ex parte (without one party present).
- The Tribunal can also reverse its own ex parte decisions or default dismissals, and rectify any obvious mistakes on the face of the record.
- All proceedings before the Tribunal are legally treated as judicial proceedings, and the Tribunal is considered a civil court for specific criminal administration purposes.
Practical examples
FAQ
1. Is the National Tax Tribunal bound by the Code of Civil Procedure, 1908?
No, the Tribunal is not bound by that Code, but it must be guided by the principles of natural justice and can regulate its own procedure.
2. What civil court powers does the National Tax Tribunal have?
It can require the production of books of account, request public records from offices, dismiss appeals for default, decide appeals ex parte, set aside such dismissals or ex parte orders, and rectify obvious errors.
3. Can the National Tax Tribunal correct its own mistakes?
Yes, it has the power to rectify any mistake or error that is apparent on the face of the record.
4. Are hearings before the National Tax Tribunal considered judicial proceedings?
Yes, all proceedings before the Tribunal are deemed to be judicial proceedings under the Indian Penal Code.
5. Can the Tribunal request government records?
Yes, it can request any public record or document from any office, subject to the safety protections of the Indian Evidence Act, 1872.
Test yourself
Q1.Under Section 16 of The National Tax Tribunal Act, 2005, which of the following guides the Tribunal's procedures instead of the strict rules of the Code of Civil Procedure, 1908?
Q2.Under Section 16 of The National Tax Tribunal Act, 2005, which of the following powers is NOT explicitly vested in the Tribunal as a civil court?
Q3.Under Section 16 of The National Tax Tribunal Act, 2005, any requisitioning of public records from an office is subject to the provisions of which other law?
Q4.Under Section 16 of The National Tax Tribunal Act, 2005, the proceedings before the Tribunal are legally deemed to be which of the following?