Section 48 IT Act: Establishment of Appellate Tribunal

Information Technology Act, 2000

Section 48 IT Act at a Glance

Section 48 IT Act designates the Telecom Disputes Settlement and Appellate Tribunal (TDSAT) as the Appellate Tribunal for the IT Act. It also directs the Central Government to notify the matters and places over which the Appellate Tribunal exercises jurisdiction.

Section 48 IT Act Bare Act Text

48. Establishment of Appellate Tribunal.

(1) The Telecom Disputes Settlement and Appellate Tribunal established under section 14 of the Telecom Regulatory Authority of India Act, 1997 shall, on and from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, be the Appellate Tribunal for the purposes of this Act and the said Appellate Tribunal shall exercise the jurisdiction, powers and authority conferred on it by or under this Act.

(2) The Central Government shall specify, by notification the matters and places in relation to which the Appellate Tribunal may exercise jurisdiction.

Amendments to this section
  • Subs. by Act 7 of 2017, s. 169, for "Cyber Appellate Tribunal" (w.e.f. 26-5-2017).
  • Subs. by s. 169, ibid., for sub-section (1) (w.e.f. 26-5-2017).
  • Subs. by s. 169, ibid., for "shall also specify, in the notification referred to in sub-section (1)" (w.e.f. 26-5-2017).

Section 48 IT Act in Simple Words

Section 48 IT Act identifies which tribunal serves as the Appellate Tribunal (the tribunal that hears appellate proceedings under the Act) for the Information Technology Act, 2000. Rather than establishing a separate tribunal solely for the IT Act, Section 48(1) IT Act designates an existing statutory tribunal to perform that role.

Under sub-section (1) of Section 48 IT Act, from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, the Telecom Disputes Settlement and Appellate Tribunal (TDSAT), established under section 14 of the Telecom Regulatory Authority of India Act, 1997, is the Appellate Tribunal for the purposes of the IT Act. Sub-section (1) further provides that this Appellate Tribunal exercises the jurisdiction, powers, and authority conferred on it by or under the IT Act, which include the procedure and civil court powers set out in Section 58 IT Act.

Under sub-section (2) of Section 48 IT Act, the Central Government must specify by notification the matters and places in relation to which the Appellate Tribunal may exercise jurisdiction. Section 48 IT Act, including sub-section (1), was substituted and amended by Act 7 of 2017 with effect from 26 May 2017.

When Section 48 IT Act Applies

  • From the commencement of Part XIV of Chapter VI of the Finance Act, 2017, the Telecom Disputes Settlement and Appellate Tribunal (established under section 14 of the Telecom Regulatory Authority of India Act, 1997) is the Appellate Tribunal for the IT Act.
  • The Appellate Tribunal exercises the jurisdiction, powers, and authority conferred on it by or under the IT Act.
  • The Central Government must specify by notification the matters and places in relation to which the Appellate Tribunal may exercise jurisdiction.

Example of Section 48 IT Act

Smita is a party to an IT Act proceeding in Tezpur that falls within the Appellate Tribunal's jurisdiction under the IT Act, and the Central Government has issued a notification under Section 48(2) IT Act covering that category of matter and place. Smita does not file papers before a separate IT tribunal. Under Section 48(1) IT Act, the Telecom Disputes Settlement and Appellate Tribunal (TDSAT) serves as the Appellate Tribunal for the IT Act. TDSAT therefore exercises the jurisdiction, powers, and authority conferred on the Appellate Tribunal under the IT Act, including the procedure and powers in Section 58 IT Act, for Smita's matter.

FAQs on Section 48 IT Act

What is Section 48 IT Act?โ–ผ

Section 48 IT Act designates the Telecom Disputes Settlement and Appellate Tribunal (TDSAT), established under section 14 of the Telecom Regulatory Authority of India Act, 1997, as the Appellate Tribunal for the IT Act. It also requires the Central Government to notify the matters and places in relation to which the Appellate Tribunal may exercise jurisdiction.

Which body acts as the Appellate Tribunal under Section 48 IT Act?โ–ผ

The Telecom Disputes Settlement and Appellate Tribunal (TDSAT). Under Section 48(1) IT Act, TDSAT exercises the jurisdiction, powers, and authority conferred on the Appellate Tribunal by or under the IT Act from the commencement of Part XIV of Chapter VI of the Finance Act, 2017.

Who decides the matters and places over which the Appellate Tribunal exercises jurisdiction under Section 48 IT Act?โ–ผ

The Central Government. Under Section 48(2) IT Act, the Central Government must specify by notification the matters and places in relation to which the Appellate Tribunal may exercise jurisdiction.

What powers does the Appellate Tribunal exercise when acting under the IT Act?โ–ผ

The jurisdiction, powers, and authority conferred by or under the IT Act. Under Section 58 IT Act, the Appellate Tribunal regulates its own procedure guided by natural justice and holds civil court powers such as summoning persons on oath, requiring production of documents or electronic records, and receiving evidence on affidavits.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Information Technology Act, 2000 ยท