Appellate Tribunal composition and member qualifications clarified, with appointment and transitional governance rules under tribunal reforms.

The Central Government may constitute the Appellate Tribunal with judicial and accountant members and appoint a President from qualified High Court judges; judicial and accountant members must meet prescribed experience requirements; the Government may assign Vice-Presidents and delegate presidential powers. Post-reform appointments are governed by the Tribunal Reforms Act governance provisions, while incumbents appointed earlier remain subject to the prior statutory regime under transitional rules.

---

---

---