Consider the following:
1. Cyber Appellate Tribunal
2. National Tax Tribunal Act
3. National Company Law Tribunal
At present, which of the above is / are operating in India?
Cyber Appellate Tribunal
This tribunal is working and it was originally called Cyber Regulations Appellate Tribunal (C.R.A.T.).
National Tax Tribunal Act
The National Tax Tribunal Act was passed in 2005 under which it was to set up to hear appeals against orders of ITAT and CESTAT. Tax-related matters of high courts were to come to the tribunal. Before the tribunal could be set up, petitions were filed against the Act. First petition was filed in 2006 when the Madras Bar Association challenged the proposed tribunal. Many other bodies followed suit and key concern was that even company secretaries could be appointed as members of the tribunal. In September 2014, the Supreme Court struck down the National Tax Tribunal Act, on the grounds that it encroached upon the power of the judiciary and the principle of separation of powers.
National Company Law Tribunal
National Company Law Tribunal (NCLT) has been kept in abeyance on account of a legal challenge in the Supreme Court to certain provisions of the Companies Act, 2013 relating to the constitution and composition of this body. The issue of establishment of Benches of NCLT in various States is dependent on the resolution of the litigation in the Supreme Court.
This question is a part of GKToday's Integrated IAS General Studies Module