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RERA Live

Section 43 of the Real Estate (Regulation and Development) Act, 2016: Establishment of the Real Estate Appellate Tribunal

The appropriate Government shall, within one year from the date of coming into force of the Act, by notification, establish a "(State/Union territory) Real Estate Appellate...

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RERA
Published
October 1, 2026
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Oct 9, 2026
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Last updated: October 2026Verified against: Government sources

Section 43 creates the appellate forum of the Act. It tells the appropriate Government to set up a Real Estate Appellate Tribunal, allows benches, deals with the gap before one is set up, and, in sub-section (5), lets a person aggrieved by an order of the Authority or an adjudicating officer appeal. It also contains the deposit a promoter must make before the appeal is heard. If a promoter-side or buyer-side appeal is on your desk, our legal dispute resolution team can help with the deposit and the filing.

Section 43 at a glance

Sub-sectionWhat it provides
43(1)Establishment of the Tribunal by notification within one year of the Act coming into force
43(2)One or more benches, for various jurisdictions, if the Government deems necessary
43(3)Each bench: at least one Judicial Member and one Administrative or Technical Member
43(4)One single Tribunal for two or more States or Union territories; interim designation of an existing tribunal; transfer of pending matters
43(5)Any person aggrieved by a direction, decision or order of the Authority or an adjudicating officer may appeal; deposit by promoter; "person" includes associations of allottees

Section 43(1) and (2): the Tribunal and its benches

"The appropriate Government shall, within a period of one year from the date of coming into force of this Act, by notification, establish an Appellate Tribunal to be known as the — (name of the State/Union territory) Real Estate Appellate Tribunal." The word is "shall", so there is a duty with a one-year clock, but the text gives no consequence for missing it, and the Act was brought into force in stages by notification (see section 1(3)).

Section 43(2) adds that the Government "may, if it deems necessary, establish one or more benches", for different jurisdictions in the State or Union territory.

Section 43(3): bench composition

"Every bench of the Appellate Tribunal shall consist of at least one Judicial Member and one Administrative to Technical Member." "Administrative to Technical" is a drafting slip; section 45 uses "Technical or Administrative Member", and we read it that way. The qualifications of each kind of member are in section 46; see our article on sections 45 and 46.

Section 43(4): shared tribunals and the interim arrangement

  • A single Tribunal for several territories. The appropriate Governments "of two or more States or Union territories may, if it deems fit, establish one single Appellate Tribunal".
  • First proviso: interim designation. Until a Tribunal is established under the section, the appropriate Government "shall designate, by order, any Appellate Tribunal functioning under any law for the time being in force, to be the Appellate Tribunal to hear appeals under the Act". The Act does not say which existing tribunal; that is each Government's choice.
  • Second proviso: transfer. Once the new Tribunal is established, "all matters pending with the Appellate Tribunal designated to hear appeals, shall stand transferred" to it "and shall be heard from the stage such appeal is transferred". Appeals are not restarted.

Section 43(5): who may appeal and the deposit

"Any person aggrieved by any direction or decision or order made by the Authority or by an adjudicating officer under this Act may prefer an appeal before the Appellate Tribunal having jurisdiction over the matter." The Explanation says "person" includes "the association of allottees or any voluntary consumer association registered under any law for the time being in force". So a group of buyers can appeal through their registered association.

The promoter's pre-deposit

The proviso applies to a promoter who files an appeal. It "shall not be entertained, without the promoter first having deposited with the Appellate Tribunal at least thirty per cent of the penalty, or such higher percentage as may be determined by the Appellate Tribunal, or the total amount to be paid to the allottee including interest and compensation imposed on him, if any, or with both, as the case may be, before the said appeal is heard." (The printed text reads "atleast", "entertatined" and "prmoter"; these are typographical.)

Part of the orderDeposit required
Penalty imposed on the promoterAt least 30 per cent of the penalty, or a higher percentage fixed by the Tribunal
Amount payable to the allottee, including interest and compensationThe total amount
BothBoth deposits, "as the case may be"

Points to read carefully:

  1. The 30 per cent applies to the penalty only. For money payable to the allottee, the text says the total amount, not a percentage.
  2. The Tribunal may fix a higher percentage for the penalty. The text gives no ceiling.
  3. The deposit is a condition of the appeal being entertained. It is made "with the Appellate Tribunal", not with the Authority.
  4. The proviso is about promoters only. An allottee or an agent who appeals is not required by this proviso to deposit.
  5. The text does not say what the Tribunal does with the deposit during or after the appeal. Read the Tribunal's procedure and the State rules.

Section 44 then sets the time to appeal and the disposal timeline; see our article on section 44. Note that section 44(1) also names the appropriate Government and the competent authority as appellants, and it does not repeat the deposit rule; the deposit sits in this proviso.

Example. The Authority imposes a penalty of Rs 10 lakh on Gulmohar Developers and directs it to pay Rs 25 lakh to allottees. Gulmohar appeals. Before the appeal is heard it must deposit at least Rs 3 lakh (30 per cent of the penalty), or a higher percentage the Tribunal fixes, and the Rs 25 lakh payable to allottees. The allottees' association, if registered, can itself appeal against any part of the order that it considers adverse.

Need help with an appeal to the Tribunal?

Calculating the deposit and getting the appeal in on time are where promoter appeals most often stumble. We can review the order, work out what has to be deposited under the State rules and prepare the appeal. Write to us through legal dispute resolution with the order in hand.

Key takeaways

  • Each appropriate Government must establish a Real Estate Appellate Tribunal by notification; benches are optional.
  • Until then, an existing tribunal is designated; pending matters transfer once the new one exists.
  • A bench has at least a Judicial Member and a Technical or Administrative Member.
  • A promoter's appeal needs at least 30 per cent of the penalty and the full amount payable to the allottee deposited first.
  • An association of allottees or a registered consumer association counts as a "person".

Read next

Disclaimer: Based on the Real Estate (Regulation and Development) Act, 2016 as enacted, as consulted on 1 October 2026. Rules, forms, fees and procedures are made by each State and Union territory and its Real Estate Regulatory Authority and differ from State to State. This article is general information, not legal advice; check the official text and your State's rules before acting.

Quick recapKey facts & short answers

Key Facts About Section 43

  • 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 may appeal to the Appellate Tribunal under section 43(5)?

Any person aggrieved by a direction, decision or order of the Authority or an adjudicating officer, including a registered association of allottees.

How much must a promoter deposit?

At least thirty per cent of the penalty, or a higher percentage the Tribunal determines, or the total amount payable to the allottee including interest and compensation, or both.

Ask the question before you sign — it is always cheaper than asking it afterwards.

— TaxClue Compliance Desk

Section 43: 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.

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Questions, answered

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

Any person aggrieved by a direction, decision or order of the Authority or an adjudicating officer, including a registered association of allottees.

At least thirty per cent of the penalty, or a higher percentage the Tribunal determines, or the total amount payable to the allottee including interest and compensation, or both.

The proviso refers to a promoter's appeal only. The text is silent on any deposit by an allottee.

The appropriate Government designates an existing tribunal under another law to hear appeals (first proviso to 43(4)).

They stand transferred to the new Tribunal and are heard from the stage reached.

Section 44(2) leaves them to the State rules, which differ by State.