he President of India recently promulgated “The Tribunals Reforms (Rationalisation and conditions of Service)” Ordinance, 2021. It dissolved appellate authorities under nine acts and transferred their functions to high courts.
The ordinance dissolved appellate tribunals under nine acts as follows:
- Cinematograph Act, 1952
- Copyrights Act, 1957
- Trade Marks Act, 1999
- Customs Act, 1962
- Airports Authority of India Act, 1994
- Geographical Indications of Goods (Registration and Protection) Act, 1999
- Control of National Highways (Land and Traffic) Act, 2002
- Protection of Plant Varieties and Farmers Rights Act, 2001
- Patents Act, 1970
Also, the ordinance said that the chairperson and members of tribunals will be appointed by the Central Government based on the recommendations made by a Search-cum Select Committee. The committee will consist of Chief Justice of India, secretaries nominated by the central governments, secretary of the ministry under which the tribunal is constituted and the outgoing chairperson or a retired CJI or a retired supreme court judge.
Section 184 of Finance Act, 2017
Apart from these nine acts, the Tribunal Reforms Ordinance, 2021 also amended Section 184 of the Finance Act, 2017. It has added the National Consumer Disputes Redressal Commission within the purview of Finance Act, 2017. It has removed the following bodies from the purview of Finance Act, 2017:
- Airport Appellate Tribunal established under the Airports Authority of India act, 1994
- the Film Certification Appellate Authority established under the Cinematograph Act, 1952
- the Authority of Advanced Ruling established under the Income Tax Act, 1961
- the Appellate Board established under the Trade Marks Act, 1999,
The Article 123 of the Indian Constitution provides powers to president to promulgate an ordinance. An ordinance laid under the act has the same effect as that of an act.