Section 2 - Amendment of section 110.

Eligibility criteria for tribunal appointments revised: adds litigation experience requirement and prescribes minimum and maximum age limits.

The amendments add an eligibility route requiring advocates with ten years' practice and substantial indirect tax litigation experience, and establish that persons below fifty years are ineligible for appointment as President or Member. They also revise upper-age ceilings and qualify reappointment periods as subject to the specified age limits, thereby altering entry qualifications and tenure conditions for tribunal office-holders in indirect tax matters.