Section 112 — Composition of Appellate Tribunal.

(1) The Appellate Tribunal shall consist of a Chairperson and three other Members.

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(2) Subject to the provisions of this Act,--

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(a) the jurisdiction of the Appellate Tribunal may be exercised by Benches thereof;

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(b) a Bench may be constituted by the Chairperson of the Appellate Tribunal with two or more Members of the Appellate Tribunal as the Chairperson of the Appellate Tribunal may deem fit:

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Provided that every Bench constituted under this clause shall include at least one Judicial Member and one Technical Member;

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(c) the Benches of the Appellate Tribunal shall ordinarily sit at Delhi and such other places as the Central Government may, in consultation with the Chairperson of the Appellate Tribunal, notify;

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(d) the Central Government shall notify the areas in relation to which each Bench of the Appellate Tribunal may exercise jurisdiction.

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(3) Notwithstanding anything contained in sub-section (2), the Chairperson of the Appellate Tribunal may transfer a Member of the Appellate Tribunal from one Bench to another Bench.

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Explanation.--For the purposes of this Chapter,--

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(i) "Judicial Member" means a Member of the Appellate Tribunal appointed as such under subclause (i) of caluse (b) of sub-section (1) of section 113, and includes the Chairperson of the Appellate Tribunal;

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(ii) "Technical Member" means a Member of the Appellate Tribunal appointed as such under sub-clause (ii) or sub-clause (iii) of clause (b) of subsection (1) of section 113.

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