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Section184
The Finance Act, 2017

Qualifications, appointment, term and conditions of service, salary and allowances, etc., of Chairperson, Vice-Chairperson and Members, etc., of the Tribunal, Appellate Tribunal and other Authorities

In force As on 08 Oct 2026

Ministry Finance Enacted 17 Apr 2017 Cited by 40 provisions

Section 184 of the Finance Act, 2017 deals with qualifications, appointment, term and conditions of service, salary and allowances, etc., of Chairperson, Vice-Chairperson and Members, etc., of the Tribunal, Appellate Tribunal and other Authorities. Qualifications, appointment, term and conditions of service, salary and allowances, etc., of Chairperson, Vice-Chairperson and Members, etc., of the Tribunal, Appellate Tribunal and other Authorities. The Act was enacted on 17 Apr 2017.

Qualifications, appointment, term and conditions of service, salary and allowances, etc., of Chairperson, Vice-Chairperson and Members, etc., of the Tribunal, Appellate Tribunal and other Authorities.

184. (1) The Central Government may, by notification, make rules to provide for qualifications, appointment, term of office, salaries and allowances, resignation, removal and the other terms and conditions of service of the Chairperson, Vice-Chairperson, Chairman, Vice-Chairman, President, Vice-President, Presiding Officer or Member of the Tribunal, Appellate Tribunal or, as the case may be, other Authorities as specified in column (2) of the Eighth other Schedule:

Provided that the Chairperson, Vice-Chairperson, Chairman, Vice-Chairman, President, Vice-President, Presiding Officer or Member of the Tribunal, Appellate Tribunal or other Authority shall hold office for such term as specified in the rules made by the Central Government but not exceeding five years from the date on which he enters upon his office and shall be eligible for reappointment:

Provided further that no Chairperson, Vice-Chairperson, Chairman, Vice-Chairman, President, Vice-President, Presiding Officer or Member shall hold office as such after he has attained such age as specified in the rules made by the Central Government which shall not exceed,—

(a)in the case of Chairperson, Chairman, President or the Presiding Officer of the Securities Appellate Tribunal , the age of seventy years;
(b)in the case of Vice-Chairperson, Vice-Chairman, Vice-President, Presiding Debts Recovery Tribunal or any other Member, the age of sixty-seven years:

(2) Neither the salary and allowances nor the other terms and conditions of service of Chairperson, Vice-Chairperson, Chairman, Vice-Chairman, President, Vice-President, Presiding Officer or Member of the Tribunal, Appellate Tribunal or, as the case may be, other Authority may be varied to his disadvantage after his appointment.

Section 184, The Finance Act, 2017.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 40

  1. Administrative Tribunals Act s. 10B Qualifications, terms and conditions of service of Chairman and Member
  2. Armed Forces Tribunal Act s. 9A Qualifications, terms and conditions of service of Chairperson and Member
  3. Companies Act s. 417A Qualifications, terms and conditions of service of Chairperson and Member
  4. Customs Act s. 129 Appellate Tribunal
  5. Electricity Act s. 117A Qualifications, terms and conditions of service of Chairperson and Member
  6. s. 158 Amendment of Act 14 of 1947
  7. s. 161 Amendment of Act 47 of 1999
  8. s. 162 Amendment of Act 54 of 1987
  9. s. 164 Amendment of Act 13 of 1976
  10. s. 166 Amendment of Act 55 of 1994
  11. s. 168 Amendment of Act 24 of 1997
  12. s. 172 Amendment of Act 18 of 2013

and 28 more

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. The Secretary Ministry of Consumer Affairs vs Dr. Mahindra Bhaskar Limaye

    Supreme Court of India 03 Mar 2023 Binding (SC) Reportable (2023) 3 SCC 1

    Court's Decision & Legal Precedent

    Rules 3(2)(b), 4(2)(c), and 6(9) of the Consumer Protection (Qualification for appointment, method of recruitment, procedure of appointment, term of office, resignation and removal of President and Members of State Commission and District Commission) Rules, 2020 are unconstitutional, arbitrary, and violative of Article 14 of the Constitution of India because they: (1) grant uncontrolled discretion to Selection Committee without objective criteria; (2) prescribe disproportionate experience requirements exceeding those for judicial appointments; (3) remove written examination requirement previously mandated by Supreme Court without justification; and (4) fail to ensure merit-based, transparent selection of quasi-judicial members who exercise judicial powers. Pending amendment of Rules, persons with 10 years experience in relevant fields shall be treated as qualified, and appointments shall be made on basis of written test (200 marks) and viva voce (50 marks).

    On this section: Cited as example of impermissible legislative override when 50 years minimum age requirement was struck down as violating separation of powers doctrine.

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Questions about Section 184

What have the courts held on Section 184 of the Finance Act?

The Secretary Ministry of Consumer Affairs vs Dr. Mahindra Bhaskar Limaye (03 Mar 2023) is the leading judgment on this section among those set out below: Cited as example of impermissible legislative override when 50 years minimum age requirement was struck down as violating separation of powers doctrine.

How do I find court cases under Section 184 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2017 184, section 184 Finance Act 2017, section 184 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with The Secretary Ministry of Consumer Affairs vs Dr. Mahindra Bhaskar Limaye (03 Mar 2023).

What should I read with Section 184 of the Finance Act, and has it changed?

40 other provisions in this corpus refer back to it.

When was Section 184 of the Finance Act enacted?

Section 184 of the Finance Act, cited as Finance Act 2017 184, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.