Appellate Tribunal composition: President must be a High Court judge or a Tribunal vice president; appointment and service regimes regulated. Section 361 empowers the Central Government to constitute an Appellate Tribunal of Judicial and Accountant Members and to determine member numbers. It prescribes that service conditions of the President, Vice President and Members follow designated transitional governance regimes based on appointment timing. The President must be a sitting or retired High Court Judge with requisite High Court service or one of the Tribunal's Vice Presidents; one or more Vice Presidents may be appointed from members and may exercise presidential powers delegated in writing.