Qualifications for tribunal members clarified: judicial and accountant member eligibility tied to professional experience and equivalent service. The substitution defines a judicial member by required periods of judicial office, membership of the Central Legal Service at specified grade, or advocacy practice, and explains that periods of subsequent or prior advocacy, tribunal membership, or posts requiring special legal knowledge count toward that period. It also adds an accountant member definition based on prolonged practice as a chartered or registered accountant, or senior income-tax service tenure at commissioner-level or equivalent for qualifying service.
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Provisions expressly mentioned in the judgment/order text.
Qualifications for tribunal members clarified: judicial and accountant member eligibility tied to professional experience and equivalent service.
The substitution defines a judicial member by required periods of judicial office, membership of the Central Legal Service at specified grade, or advocacy practice, and explains that periods of subsequent or prior advocacy, tribunal membership, or posts requiring special legal knowledge count toward that period. It also adds an accountant member definition based on prolonged practice as a chartered or registered accountant, or senior income-tax service tenure at commissioner-level or equivalent for qualifying service.
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