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Rules 60–62 of the National Company Law Tribunal Rules, 2016: signing judgments, separate and dissenting opinions, equally divided Benches, amicus curiae and recusal of Members

A final judgment, once approved, is signed and dated by the President or the concerned Members and the Registrar, and shows the Members who took part; a Member may append a...

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Last updated: October 2026Verified against: Government sources

Part V of the Rules begins with three rules on how the Tribunal's judgments are finalised and kept above question. Rule 60 covers signing, dissent and a divided Bench, rule 61 allows an amicus curiae to assist, and rule 62 lists when the President or a Member must recuse.

Rule 60: matters relating to judgments or orders

Rule 60(1): signing and dating

Once the final text of the judgment has been approved and adopted, it is signed and dated by the President or the concerned Members or Member and the Registrar, and must contain the names of the Members who took part in the decision.

Rule 60(2): separate or dissenting opinion

A Member who differs on the grounds on which the judgment was based, or on some of its conclusions, or who dissents from the judgment, may append a separate or dissenting opinion.

Rule 60(3): equally divided Members

If the Members who heard the case are equally divided in passing the order or judgment, the President shall constitute a Bench as referred to in sub-section (5) of section 419 of the Act. For how Benches are constituted, see our guide to section 419. The rule makes the President's step mandatory ("shall constitute"); if you are advising on a pending case where the Bench is divided, our legal consultation team can help you plan the next step.

Rule 61: amicus curiae

  • Rule 61(1). The Tribunal may, in its discretion, permit any person or persons, including professionals and professional bodies, to render or communicate views as amicus curiae on any point or legal issue assigned to them.
  • Rule 61(2). The Tribunal may permit the amicus curiae access to the pleadings of the parties, and must enable the parties to submit timely observations on the brief provided by the amicus curiae.
  • Rule 61(3). The Tribunal may direct either or both parties, in a case involving a point on which the amicus curiae's opinion has been sought, to bear such expenses or fee as it orders.
  • Rule 61(4). The judgment and any appended opinions are transmitted to the parties and to the amicus curiae.

Rule 62: recusal

Rule 62(1): grounds

To maintain the high standards and integrity of the Tribunal, the President or a Member shall recuse himself:

  • (a) in cases involving persons with whom the President or Member has or had a personal, familial or professional relationship;
  • (b) in cases in which he or she has previously been called upon in another capacity, including as advisor, representative, expert or witness; or
  • (c) if there exist other circumstances that make participation seem inappropriate.

Rule 62(2): reasons, and no right to know them

The President or Member recusing may record reasons. By the proviso, no party to the proceedings or any other person has a right to know the reasons for the recusal. A party who believes a ground applies should therefore state the facts in a respectful application; the rule does not promise an explanation of the outcome.

Rule 62 is also a part of the broader scheme for the Tribunal's constitution and Benches; see our guide to sections 408 to 418 and the article on rules 16 to 19.

Who does what

MatterRuleWho actsKey words
Final judgment signed60(1)President or Members, and the RegistrarSigned and dated; names of Members who took part
Dissent60(2)MemberSeparate or dissenting opinion appended
Equal division60(3)PresidentConstitutes a Bench under section 419(5)
Amicus curiae61(1)-(2)TribunalDiscretionary; access to pleadings; parties may comment
Expenses of amicus61(3)TribunalParties may be directed to bear expenses or fee
Recusal62(1)President or MemberThree grounds
Reasons62(2)President or MemberMay record; no right to know

An example

A two-Member Bench hears a petition and the Members disagree on the outcome. They are equally divided, so the President constitutes a Bench as provided in section 419(5) to decide the matter. In another matter, the Tribunal appoints a professional body as amicus curiae on a point of company law, lets it see the pleadings, invites the parties' observations on its brief and directs both parties to bear its expenses. In a third, a Member who once advised one of the parties as a professional recuses.

What a practitioner checks

  • That the judgment names all Members who took part and carries the signatures and date.
  • Whether any Member has appended a separate or dissenting opinion, and whether a larger Bench follows under section 419(5).
  • Where an amicus curiae is appointed, that the parties are given time for observations and the expense direction is noted.
  • Whether a relationship or earlier role raises one of the three recusal grounds.

Need help with a matter before the Tribunal?

How judgments are signed, when a Bench is reconstituted and what a recusal means can all affect timing. For advice on a Tribunal matter, speak to our legal consultation team.

Key takeaways

  • A judgment is signed and dated by the President or Members and the Registrar and names the Members who took part (rule 60(1)).
  • A Member may append a separate or dissenting opinion (rule 60(2)).
  • An equally divided Bench leads the President to constitute a Bench under section 419(5) (rule 60(3)).
  • An amicus curiae may be permitted, with access to pleadings, and the parties may be directed to bear the expenses (rule 61).
  • Recusal applies on relationships, earlier roles and other circumstances; no right to know the reasons (rule 62).

Read next

Disclaimer: Based on the National Company Law Tribunal Rules, 2016 (G.S.R. 716(E)) as amended up to the National Company Law Tribunal (Amendment) Rules, 2020 (G.S.R. 80(E)), consulted on 3 October 2026. Later amendments, fees, forms, NCLT practice directions and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 60

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who signs a Tribunal judgment?

The President or the concerned Members or Member and the Registrar (rule 60(1)).

Can a Member write a dissenting opinion?

Yes. A Member who differs on grounds or conclusions may append a separate or dissenting opinion (rule 60(2)).

A due date missed is rarely a matter of law — it is almost always a matter of calendar.

— TaxClue Compliance Desk

Rules 60: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The President or the concerned Members or Member and the Registrar (rule 60(1)).

Yes. A Member who differs on grounds or conclusions may append a separate or dissenting opinion (rule 60(2)).

The President constitutes a Bench as referred to in section 419(5) (rule 60(3)).

Any person, including professionals and professional bodies, as the Tribunal permits (rule 61(1)).

The Tribunal may direct either or both parties to bear the expenses or fee (rule 61(3)).

No. The proviso to rule 62(2) says no party or other person has a right to know the reasons.