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.
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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 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 and 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.
