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