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.]]

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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

 

 

 

 

 

 

 

 

 

 

 

 


 

 


 

 

 

 


 

 

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