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<h1>Appellate Tribunal composition and member qualifications clarified, with appointment and transitional governance rules under tribunal reforms.</h1> 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.