CHAPTER – III
TAXES APPELLATE TRIBUNAL
- 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    [***] members as the Government may, from time to time, appoint.
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 current charge of a member of the Board; or]
- he was a Commissioner of Taxes; or
- he is a Commissioner of Taxes; or
- he is a chartered accountant and practiced professionally for a period not less than eight years; or
- he is a cost and management accountant and practiced professionally for a period not less than eight years; or
- he is an income tax practitioner within the meaning of section 174(2)(f) and practiced professionally for not less than twenty years; or
- 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 [; or
‘[(ix) he is, was or has been a District Judge.]
2[(4) The Government shall appoint one of the members of the Appellate Tribunal to be the president thereof 3[, 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) 4[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.
- 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.
- A Bench shall be so constituted that it has not less than two members
- 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.      
- 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.
- 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 Tribunal for the purpose of hearing the case; and the decision of the case shall be given in accordance with the opinion of the majority of the members of the Appellate Tribunal as constituted with such additional member.
- 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.
- 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.
- by F.A. 1991
Subs. for “the Inspecting Joint Commissioner” by F.A. 1991
Subs. by F.A. 1991 and subsequently omitted by F.A. 2002
Subs. Sub-sec (3) by F.A. 1991, subs. by F.A. 1996 and again subs. by F.A. 2002
Subs. by F.A. 2009
Subs. “; or ” for full-stop and ins. clause (ix) by F.A. 2010
 Subs. F.A. 2011
- F.A. 1996
Ins. by F.A. 2010
- by F.A. 2001
 Omitted by F.A. 2002
 Omitted by F.A. 2001