NTT Ordinance –lawyers and CAs to have exclusive right to appear
In which we carried recently, the Government had promised the Supreme Court that the Government would make appropriate amendments in the Act to ensure that
1. only lawyers and Chartered Accountants and party-in-person are permitted to appear before the Tribunal.
2. the expression `consultation' in Section 5(5) of the Act may be construed as `concurrence'.
3. there is no question of the two Secretaries over-riding the opinion of the Chief Justice of India or his nominee since primacy of the Chairperson is inbuilt in the provision itself.
Now the government is ready with an ordinance and a bill will be introduced in the Budget session of Parliament.
The NATIONAL TAX TRIBUNAL (AMENDMENT) ORDINANCE, 2007 seeks to amend the NTT Act as follows.
Section 5(5) reads as,
(5) The Central Government may in consultation with the Chairperson transfer a Member from headquarters of one Bench in one State to the headquarters of another Bench in another State or to the headquarters of any other Bench within a State.
Now the words, “in consultation with the Chairperson” are omitted. This does not mean that the Government can transfer Members of the NTT without consulting the Chairperson. A new proviso has been added that
“Provided that no Member shall be transferred without the concurrence of the Chairperson.”
So the Chairperson’s concurrence is required to transfer a member.
As per section 6(2) of the Act,
(2) A person shall not be qualified for appointment as Member unless he-
(a) is, or has been, or is eligible to be, a Judge of a High Court; or
(b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least seven years.
Now the seven years restriction is reduced to five years. More members of the ITAT and CESTAT can hope to join the NTT.
And now the ‘only lawyers’ clause:
As per Section 13(1)
(1) A party to an appeal other than Government may either appear in person or authorise one or more chartered accountants or legal practitioners or any person duly authorised by him or it to present his or its case before the National Tax Tribunal.
Now the words, “or any person duly authorised by him or it” are omitted, which means only Lawyers and CAs can appear before the NTT. What is so great about lawyers and CAs that only they can appear? Even a retired Chairman of the CBDT or CBEC cannot appear before the NTT if he is not a lawyer. A Registered Medical Practitioner without a degree of MBBS is allowed to tinker with people’s lives but an expert without a law degree will not be allowed to enter the hallowed portals of the NTT. Why? Are our lawyers afraid of competition from non-lawyers? If so are they worthy of the noble profession which they profess to practice?