(a) (b) property or monies transferred by the person without adequate consideration; such transfer is made: (i) (ii) (c) (5) on or after the date on which the amount in the certificate drawn up under section 222 of the Income Tax Act, 1961 (43 of 1961) had become due; and to the person‟s spouse, minor child, son‟s wife or son‟s minor child. such property or monies are held by, or stand in the name of, any of the persons referred to in sub-clause (b), including where they are so held or stand in the name of such persons after they have attained the age of majority. The Recovery Officer shall be empowered to seek the assistance of the local district administration while exercising the powers under this section. CHAPTER XII APPELLATE TRIBUNAL 79. Establishment of Appellate Tribunal.— (1) The Central Government shall, by notification, establish an Appellate Tribunal to— (a) (b) (c) (d) (e) hear and dispose of any appeal from an order of the Adjudicating Officer under sub-section (5) of section 39; hear and dispose of any appeal from an order of the Authority under sub-section (2) of section 65; hear and dispose of an application under sub-section (9) of section 66; hear and dispose of any appeal from an order of the Adjudicating Officer under sub-section (5) of section 74; and hear and dispose of any appeal from an order of an Adjudicating Officer under subsection (7) of section 75. (2) The Appellate Tribunal shall consist of a chairperson and such number of members as may be notified by the Central Government. (3) The Appellate Tribunal shall be set up at such place or places, as the Central Government may, in consultation with the chairperson of the Appellate Tribunal, notify. (4) Where, in the opinion of the Central Government, any existing body is competent to discharge the functions of the Appellate Tribunal as envisaged under this Act, then the Central Government may notify such existing body to act as the Appellate Tribunal under this Act. 47