Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021:
The President of India has promulgated the Tribunals Reforms (Rationalisation and Conditions of Service) Ordinance, 2021, by which the appellate authorities under nine Acts have been done away with and the right to hear appeals under the statute has been conferred to High Courts.
- Section 184 of the Finance Act, 2017 has been amended to empower the Central Government to make rules for qualifications, appointment, term of office, salaries and allowances, resignation, removal, and other terms and conditions of service of Members of Tribunals.
The Ordinance omits the following Tribunals/ Appellate Authorities from the purview of Finance Act:
Airport Appellate Tribunal established under the Airport Authority of India Act, 1994
Appellate Board established under the Trade Marks Act, 1999
Authority for Advance Ruling established under the Income Tax Act, 1961
Film Certification Appellate Tribunal established under the Cinematograph Act, 1952
Further, it substitutes the National Consumer Disputes Redressal Commission established under the erstwhile Consumer Protection Act, 1986 with a National Consumer Disputes Redressal Commission established under the Consumer Protection Act, 2019.
