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Section 13 of the National Tax Tribunal Act, 2005 - Appearance before National Tax Tribunal - Petitioner challenged constitutional validity of various provisions of Act including section 13 which, inter alia, permits 'any person duly authorised' to appear before National Tax Tribunal - Union of India filed an affidavit in this regard, stating that Government would make appropriate amendments in Act to ensure that only lawyers, chartered accountants and party-in-person are permitted to appear before Tribunal - Whether it would be appropriate that matter is further heard after amendments in section 13, as stated in affidavit, or such other amendments which Government may want to make in Act are, in fact, made - Held, yes JUDGMENT 1. The challenge in these matters is to the constitutional validity of various provisions of the National Tax Tribunal Act, 2005 (for short, 'the Act'). Petitions challenging the provisions of the Act have been filed in various High Courts. Since the points in the petitions were identical, writ petitions from the High Courts of Madras, Punjab Haryana, Bombay and Orissa have been transferred to this Court. Many of the High Courts, entertaining the writ petitions, have also passed interim orders restraining the establishment of the National Tax Tribunal under the Act. The special leave petitions challenging those orders are also before this Court. 2. We have heard the learned Additional Solicitor General for the Union of India and learned counsel for the petitioners for some time. One of the provisions under challenge is section 13 of the Act which, inter alia, permits 'any person duly authorised' to appear before the National Tax Tribunal. In the affidavit filed in T.C. No. 150/2006 on behalf of the Union of India, it is, inter alia, stated that the Government would make appropriate amendments in the Act to ensure that only lawyers and chartered accountants and party-in-person are permitted to appear before the Tribunal. We feel it would be appropriate that the matter is further heard after amendments in section 13, as stated in the affidavit, or such other amendment which the Government may want to make in…

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