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CS Executive · Jurisprudence, Interpretation and General Laws · Law relating to Information Technology

A party challenges proceedings before the Appellate Tribunal on the sole ground that there was a defect in the constitution of the Tribunal. Which statement is correct under the IT Act?

The proceedings cannot be questioned merely because of a defect in the Tribunal's constitution. Section 55 protects the Tribunal's acts and proceedings on that ground and also makes the Central Government's orders appointing the Chairperson or Member immune from challenge.

  1. AThe proceedings are void because the constitution was defective
  2. BThe proceedings cannot be called in question merely on that groundCorrect
  3. CThe proceedings are valid only if the Controller ratifies them
  4. DThe proceedings must be restarted before a reconstituted Tribunal

Explanation

Section 55 says no act or proceeding before the Appellate Tribunal may be called in question in any manner merely on the ground of a defect in its constitution. Appointment orders of the Chairperson or Member are likewise not open to challenge. A defect alone therefore does not invalidate the proceedings.

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