Removal  of  Members

(1)The  Central  Government  may,  after  consultation  with  the  Chief Justice of India, remove partner from office the President, Chairperson or any Member, Remove Partner & ITR Returns.who are

(a) has been adjudged an insolvent; or

(b) has been  convicted  of an offence  which, in the  opinion of the Central Government, involves moral turpitude; or

(c) has become physically or mentally incapable of acting as such President, the Chair person, or Member; or

(d) has acquired such financial or other interest as is likely to affect prejudicially his functions as such President, the Chairperson or Member; or

(e)  has  so  abused  his  position  as  to  render  his  continuance  in  office  prejudicial to  the  public interest:Provided  that  the  President,  the  Chairperson  or  the  Member  shall  not  be  removed  on any  of  the grounds specified in clauses (b)to (e) without giving him a reasonable opportunity of being heard.

(2)  Without  prejudice  to  the  provisions  of  sub-section:

The  President, the  Chair person or  the Member shall not be removed from his office except by an order made by the Central Government on the ground  of  proved  misbehaviour  or  incapacity  after  an  inquiry  made  by  a Judge  of  the  Supreme  Court nominated by the Chief Justice of India on a reference made to him by the Central Government in which such  President,  the  Chairperson  or  remove partner had been  informed  of  the  charges  against  him  and  given  a reasonable opportunity of being heard.Remove Partner & ITR Returns.

(3) The  Central  Government  may,  with  the  concurrence  of the  Chief Justice  of  India,suspend  from office,  the  President,  the  Chairperson  or  Member  in  respect  of  whom  reference has  been  made  to  the Judge  of  the  Supreme  Court  under  sub-section (2)  until  the  Central Government  has  passed  orders  on receipt of the report of the Judge of the Supreme Court on such reference.

(4) The Central Government shall, after consultation with the Supreme Court, make rules to regulate the  procedure  for  the  inquiry  on  the  ground  of  proved  misbehaviour  or incapacity  referred  to  in  sub-section (2).

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