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    CHAPTER I
    PRELIMINARY

    1. Short title, extent, commencement and application

    2. Definitions



      CHAPTER II
      ESTABLISHMENT OF TRIBUNAL AND APPELLATE TRIBUNAL


    3. Establishment of Tribunal

    4. Composition of Tribunal

    5. Qualifications for appointment as Presiding Officer

    6. Term of office

    7. Staff of Tribunal

    8. Establishment of Appellate Tribunal.

    9. Composition of Appellate Tribunal

    10. Qualifications for appointment as Presiding Officer of the Appellate Tribunal

    11. Term of office

    12. Staff of Appellate Tribunal

    13. Salary and allowances and other term conditions of Service of Presiding Officers

    14. Filling up of vacancies

      Resignation and removal.

    15. Orders constituting Tribunal or an Appellate Tribunal to be final and not to invalidate it proceedings



      CHAPTER III
      JURISDICTION, POWERS AND AUTHORITY OF TRIBUNALS


    16. Jurisdiction, powers and authority of Tribunals.

    17. Bar of Jurisdiction



      CHAPTER IV
      PROCEDURE OF TRIBUNALS


    18. Application to the Tribunal.

      Appeal to the Appellate Tribunal.

    19. Deposit of amount of debt due, on filing appeal

    20. Procedure and powers of the Tribunal and the Appellate Tribunal

    21. Right to legal representation and Presenting Officers

    22. Limitation



      CHAPTER V
      RECOVERY OF DEBT DETERMINED BY TRIBUNAL


    23. Modes of recovery of debts

    24. Validity of certificate and amendment thereof.

    25. Stay of proceedings under certificate and amendment or withdrawal thereof

    26. Other modes of recovery

    27. Application of certain provisions of Income-Tax Act

    28. Orders of Recovery Officer to be deemed as orders of Tribunal



      CHAPTER VI
      MISCELLANEOUS


    29. Transfer of pending cases

    30. Members and staff of Tribunals to be public servants

    31. Protection of action taken in good faith

    32. Act to have overriding effect

    33. Power to remove difficulties

    34. Power to make rules

    35. Repeal and saving