Qualifications for Appellate Tribunal appointments require specified judicial, administrative or professional backgrounds including an accounting member.

Qualifications for appointment to the Appellate Tribunal set distinct eligibility for the Chairperson and for Members: the Chairperson must be or have been a superior court judge or be judicially eligible; Members must come from specified senior posts in legal, revenue, economic, customs, audit or accountancy backgrounds, with one Member required to have an accountancy background. The section also requires consultation before appointing any sitting superior court judge and permits concurrent holding of another tribunal post alongside appointment to this Tribunal.

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