11. Establishment of Appellate Tribunal.-

CHAPTER - III
TAXES APPELLATE TRIBUNAL

11. Establishment of Appellate Tribunal.-

 (1) For the purpose of exercising the functions  of  the  Appellate  Tribunal  under  this  ordinance,  the  Government shall establish a Taxes Appellate Tribunal consisting of a President and such other[¹[judicial and accountant]] members as the Government may, from time to time, appoint.

²[(2)] A judicial member shall be a person who is or has been a District Judge or who has practiced as an advocate in a court not lower than that of a District and Sessions Judge for a period of not less than ten years.]  

³[(3) A person shall not be appointed as a member of the Taxes Appellate Tribunal unless -     

⁴[(i) He was or is a member of the  board or holds the  Board or holds the current charge of a member of the Board; or]

(ii) he was a Commissioner of Taxes; or

(iii) he is a Commissioner of Taxes ⁵[having at least one year experience as a commissioner]; or
(iv)  he  is  a  chartered  accountant  and  practiced  professionally  for  a period not less than eight years; or
(v)  he  is  a  cost  and  management  accountant  and  practiced professionally for a period not less than eight years; or
(vi)  he  is  an  income  tax  practitioner  within  the  meaning  of  section 174(2)(f) and practiced professionally for not less than twenty  years; or
(vii) he is a professional legislative expert having not less than eight years experience in the process of drafting and making financial and tax laws; or
(viii) he is an advocate and practiced professionally for not less than ten years in any income tax office ⁶[; or

⁷[(ix) he is, was or has been a District Judge.]

⁸[(4)  The  Government  shall  appoint  one  of  the  members  of  the  Appellate Tribunal to be the president thereof  ⁹[, who is a member of the Board or holds the current charge of a member of the Board].

Explanation.-  For the purpose of this section, period of practice as chartered accountant shall include any period of practice as chartered accountant within the meaning of the Chartered Accountants Ordinance, 1961 (X of 1961) ¹⁰[or Bangladesh Chartered Accountants Order, 1973 (P.O. No. 2 of 1973)] or as registered  accountant  enrolled  on  the  register  of  accountants  under  the Auditor's Certificate Rules, 1950.]]

¹ Omitted by F.A. 2002
² Subs. by F.A. 1991 and subsequently omitted by F.A. 2002
³ Subs. Sub-sec (3) by F.A. 1991, subs. by F.A. 1996 and again subs. by F.A. 2002
⁴ Subs. by F.A. 2009

⁵ Ins by F.A 2016
⁶ Subs. " ; or " for full-stop and ins. clause (ix) by F.A. 2010

⁷ Subs. F.A. 2011
⁸ Subs. F.A. 1996
⁹ Ins. by F.A. 2010
¹⁰ Ins. by F.A. 2001

12. Exercise of power of the Tribunal by Benches.-

12. Exercise of power of the Tribunal by Benches.- 

(1) Unless the president in any  particular  case  or  class  of  cases  otherwise  directs,  the  powers  and functions  of  the  Appellate  Tribunal  shall  be  exercised  by  Benches  of  the Appellate Tribunal, hereinafter referred to as Bench, to be constituted by the President.
(2)  A  Bench  shall  be  so  constituted  that  it  has  not  less  than  two  members
¹[and that there is equality in number of judicial members and accountant members:]
²[provided that in a Bench of which the president himself is a member he shall be deemed to be a judicial member.]

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  ¹.Omitted by. F.A. 2002                                                                                                                  

  ². Omitted by. F.A. 2001

13. Decision of Bench.-

13. Decision of Bench.-

(1) Subject to the provisions of sub-sections (2) and (3), the decision of bench in any case or on any point shall be given in accordance with the opinion of the majority of its members.

(2) Any point on which the members of a Bench are equally divided shall be stated in writing and shall be referred by the president to one or more other members of the Appellate Tribunal for hearing and the point shall be decided according to the majority of the members of the Appellate Tribunal who have heard it including those who first heard it.

(3) Where there are only two members of the Appellate Tribunal and they differ in any case, the Government may appoint an additional member of the Appellate Appellate Tribunal as constituted with such additional member.

14. Exercise of power by one member.-

14. Exercise of power by one member.-

Notwithstanding anything contained in section 12, the Government may direct that the powers and functions of the Appellate Tribunal shall be exercised by any one of its members, or by two or more members jointly or severally.

15. Regulation of Procedure.-

15. Regulation of Procedure.-

Subject to the provisions of this Ordinance, the Appellate Tribunal shall regulate its own procedure and the procedure of its Benches in matters arising out of the discharge of its functions including the places at which a Bench shall hold its sittings.