Section 137
Disclosure of interest
of Goods and Services Tax Act 2014
ActRepealedProvision 137 of 197
Section 137
(1)
A member of the Tribunal having, directly or indirectly, by himself or his family member, any interest in an appeal brought before him as a member, the member shall immediately disclose the fact and the nature of his interest to the Chairman.
(2)
Upon receipt of the disclosure of interest under subsection (1), the Chairman shall appoint another member to hear and dispose of the appeal.