112. Composition of Appellate Tribunal
The Appellate Tribunal shall consist of a Chairperson and three other Members.
Subject to the provisions of this Act,—
the jurisdiction of the Appellate Tribunal may be exercised by Benches thereof;
a Bench may be constituted by the Chairperson of the Appellate Tribunal with two or more Members of the Appellate Tribunal as the Chairperson of the Appellate Tribunal may deem fit:
Provided that every Bench constituted under this clause shall include at least one Judicial Member and one Technical Member;
the Benches of the Appellate Tribunal shall ordinarily sit at Delhi and such other places as the Central Government may, in consultation with the Chairperson of the Appellate Tribunal, notify;
the Central Government shall notify the areas in relation to which each Bench of the Appellate Tribunal may exercise jurisdiction.
Notwithstanding anything contained in sub-section (2), the Chairperson of the Appellate Tribunal may transfer a Member of the Appellate Tribunal from one Bench to another Bench.
Explanation.—For the purposes of this Chapter,—
"Judicial Member" means a Member of the Appellate Tribunal appointed as such under subclause (i) of caluse (b) of sub-section (1) of section 113, and includes the Chairperson of the Appellate Tribunal;
"Technical Member" means a Member of the Appellate Tribunal appointed as such under sub-clause (ii) or sub-clause (iii) of clause (b) of subsection (1) of section 113.