NAME

The name of the Association shall be "THE INCOME TAX APPELLATE TRIBUNAL BAR ASSOCIATION."

OFFICE

The registered office of the Association shall be in Bombay.

POWER 

For attainment of the aims and objects set out in the Memorandum of Association, the Association shall have the following powers :

1. To issue appeal and application for money in furtherance of the objects and to accept donations and subscriptions and gifts in cash or property whether movable or immovable :
2. To invest and deal with funds and money entrusted to the Association not immediately required in such manner as may from time to time be determined by the Management Committee of the Association :
3. To acquire and hold whether temporarily or permanently any movable or immovable property necessary or convenient for the furtherance of the objects of the Association:
4. To sell, lease, exchange and otherwise transfer all or any of the properties, movable or immovable, of the Association :
5. To construct, maintain and alter any buildings or part of the building or works necessary or convenient for the purpose of the Association :
6. To undertake and accept the management of any endowment or Trust fund or donation, the undertaking whereof may seem desirable :
7. To print and publish newspapers, periodicals, books or leaflet that the Association may think desirable for the promotion of its objects :
8. To appoint staff for the purpose of carrying out the objects or the association and to frame rules regarding their services conditions, and to discharge or dismiss them :
9. To fix the entrance fee and subscription payable by the members of the Association and to vary them from time to time in such a way however that any increase in entrance fee will not have any retrospective effect :
10. To do all such other lawful things as are incidental or conducive to the attainment of the objects of the association.

MEMBERSHIP

1. Every person over twentyone years of age irrespective of caste, creed or sex who or the firm in which such person may be a partner, originally practices or is eligible to practice before the Income Tax Appellate Tribunal and who agreed with the aims and objects of the Association is eligible for membership of the Association.
2. An application of membership of the Association will be in writing in proper form and an application form received by the Joint Honorary Secretaries from an intending member will be placed before the Management Committee for approval. The Management Committee shall have the absolute right to refuse membership without assigning any reason whatsoever.
   

ENHANCE FEE AND ANNUAL SUBSCRIPTION 

Entrance fee for membership of the Association shall be Rs. 100/- and the annual subscription shall be Rs.50/- payable in one lump sum within one month of the beginning of each year.

OFFICIAL YEAR 

The official year of the Association shall be for the 1st day of April to the 31st day of March.

MANAGEMENT 

Management of the Association shall be vested in the Management Committee which shall consist of twelve members to be elected every two years and co-opted and ex-official members, if any. A person having less than at least seven years practice before the Tribunal shall be eligible to be a member of the Management Committee of the Association PROVIDED that any person may be appointed the President of the Association although he may not fulfill any of the conditions set out in this clause and he may not be a member or not qualified to be member of the Association.

The Management Committee shall have the power to co-opt members not exceeding three in number.

At its first meeting the Management Committee shall elect office-bearers viz., a President, not exceeding two Vice Presidents, two joint Honorary Secretaries and one Honorary Treasurer from amongst the members of the Committee.

Three members shall constitute quorum to the meetings of the Management Committee.

The Management Committee shall exercise power of supervision and control over the work and policy of the Association and shall be empowered to carry on the day to day work of the Association.

The Management Committee shall meet at least once in two months or oftener if necessary. Ordinarily no meeting shall be held during the months of May and October.

The Management Committee shall have power to frame by-laws from time to time not inconsistent with the Constitution and the Rules and Regulations of the Association.

The Management Committee shall have power to appoint Sub-Committee for special purpose. Chairman of such Sub-Committee shall ordinarily be appointed from amongst the members of the Management Committee itself.

The Management Committee shall have power to purchase properties and securities, to invest funds of the Association, to open accounts with scheduled banks and to authorise their operation. The making account shall be operated upon by the Treasurer and one of the other office-bearers, that is, the President, the Vice-President or one of the Joint Honorary Secretaries.

In the absence of the Treasurer any two office-bearers one or which shall be either the President or the Vice President may operate on the account.

The Management Committed my at any time expel or remove from membership a member who by a majority or two-thirds of the Members of the Management Committee present and voting at the meeting is considered undesirable in the interest of the Association provided always that the offending member is given a previous notice of such action and is allowed an opportunity to explain his action or conduct.

All vacancies among the elected members of the Management Committee occurring during the year shall be filled by it if so desired at its discretion for the unexpired period.

The following persons shall constitute the first Management Committee.

1. Mr. G. S. Gaitonde
2. Mr. N. A. Palkhivala
3. Mr. R. J. Kolah
4. Mr. S. P. Mehta
5. Mr. N. R. Mulla
6. Mr. G. P. Kapadia
7. Mr. C. C. Chokshi
8. Dr. R. C. Cooper
9. Mr. S. V. Ghatalia
10. Mr. Chunilal Karsondas
11. Mr. Y. P. Trivedi
12. Mr. M. L. Bhakta
    

    and from among them the following persons shall be the office-bearers:

The said Management Committee and the said office-bearers will continue to remain in office-bearers will continue to remain in office till the 31st day of March 1969 when the first election will be held.

The President of the Association , if not re-elected, shall be the ex-officio member of the Management Committee for the immediately succeeding term.

DUTIES OF THE OFFICE-BEARERS 

The President, or in his absence one of the Vice President, shall chair all the meetings, of the Association and of the Management Committee. In the absence of both the Vice-Presidents, the members present shall elect a Chairman for the meeting.

The Chairman shall conduct meetings according to the general rules governing meetings and shall have power to give a ruling which shall be binding.

The Joint Honorary Secretaries shall be responsible for the efficient management of the Association, carry on correspondence on behalf of the Association and perform such duties as may be prescribed by the Management Committee from time to time.

The Honorary Treasurer shall collect the membership fees, dues and donations and shall receive, hold, manage and discharge as authorised by the Management Committee funds of the Association, keep proper books of account, prepare annual budget and present it to the Association each year along with duly audited financial statement for the preceding year and perform such other duties as may be prescribed by the Management Committee from time to time.

GENERAL MEETINGS 

Annual General Meetings shall be held before the 30th day of September each year of which not less than 14 clear days notice shall be given to all the members.

Ten members present in person shall form the quorum. If there is no quorum the meeting shall be adjourned and such meeting may be held on the same day next week at the same time and place and no notice shall be necessary of such adjourned meeting. No quorum shall be required for the adjourned meeting.

No business shall not included in the Notice convening the meeting shall be discussed at the General or the adjourned meeting without the permission of the Chairman. No decision however shall be taken on such matters unless agreed to by 75 per cent of the members present.

An Extraordinary General Meeting may be called after giving 14 clear days notice. On a requisition of 25 members an Extraordinary General Meeting shall be called after giving 14 clear days notice.

The following business shall be transacted by the Annual General Meeting :

1. Annual Report
2. Audited accounts for the past year
3. Appointment of Auditor
4. Election of the members of the Management Committee for a period of two years.

   Every question shall be decided by a majority of the votes. Every member shall have one vote but in case of equality of votes, the Chairman of the Meeting shall have a second or casting vote.

No member who has not completed at least five years practice before the Tribunal shall be entitled to vote at any General Meeting of the Association.

ALTERATION AND AMENDMENT TO THE CONSTITUTION 

The Rules and Regulations of the Association may be altered at an Annual General Meeting or at an Extraordinary General Meeting of the Association duly convended for the purpose but such alteration shall be by a two-third majority of the members of the Association present and voting at the meeting.

DISSOLUTION 

If upon the dissolution of the Association there shall remain after the satisfaction of all its debts and liabilities any property whatsoever, the same shall not be paid to or distributed among the members of the Association or any of them but shall be given to some other Society or Association having objects similar to those of the Association.