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16. Appointment of Adjudicating Authority
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17. Appeal to Special Director (Appeals)
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18. Establishment of Appellate Tribunal
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19. Appeal to Appellate Tribunal
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20. Composition of Appellate Tribunal
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21. Qualifications for appointment of Chairperson, Member and Special Director (Appeals)
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22. Terms of Office
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23. Terms and conditions of service
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24. Vacancies
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25. Resignation and removal
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26. Member to act as Chairperson in certain circumstances
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27. Staff of Appellate Tribunal and Special Director (Appeals)
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28. Procedure and powers of Appellate Tribunal and Special Director (Appeals)
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29. Distribution of business amongst Benches
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30. Power of Chairperson to transfer cases
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31. Decision to be by majority
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32. Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers
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33. Members, etc., to be public servants
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34.Civil court not to have jurisdiction
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35. Appeal to High Court
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