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SAFEGUARDING THE AUTONOMY OF TRIBUNALS
Tribunal is derived from the word ‘Tribunes’ which means ‘Magistrates of the Classical Roman Republic'. Tribunal is a quasi-judicial body which is set up to deal with problems like resolving administrative and tax-related disputes which include:
The tribunal was established under the Companies Act 2013. It was constituted on June 1, 2016, by the government of India. A Tribunal is any person or institution which has the authority to judge, adjudicate, or to determine claims or disputes. It performs several functions like determining rights between contesting parties
Initially, Tribunals were not a part of the Constitution. It was included in the Indian Constitution by 42nd Amendment Act, 1976.
It performs several functions like adjudicating disputes, determining rights between contesting parties, making an administrative decision, reviewing an existing administrative decision, and so forth.
WHY IS THERE A NEED TO SET UP TRIBUNALS??
On November 13, 2019, SC quashed a set of rules that was promulgated in 2017 but the government that was regulating the functioning of the tribunals in the case of Rojer Mathew vs South Indian Bank and directed that fresh rules will be issued.
Recently in February 2020, the Union Ministry of Finance framed a new set of rules called the Tribunal, Appellate Tribunal, and other Authorities that prescribe uniformity for the appointment and service conditions of members to various tribunals but unfortunately these new set of rules carry only cosmetic changes and also contravene the law laid down by SC on this subject.
ISSUES FACING WITH THE NEW RULES:
BEST PERFORMING TRIBUNAL
Income Tax Appellate Tribunal was created in 1941 and it was put under the finance department and then a year later it was moved to the legislative department to ensure its independence. This arrangement continues to date. This is the primary reason that it is one of the best performing tribunals.
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