Appellate Tribunal

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....y this Act. 1[(2) A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the 2[Indian] Legal Service and has held a post in Grade 3[II] of that Service or any equivalent or higher post for at least three years or who has been an advocate for at least ten years. Explanation.-For the purposes of this sub-secti....

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....er the Chartered Accountants Act, 1949 (38 of 1949), or as a registered accountant under any law formerly in force or partly as a registered accountant and partly as a chartered accountant, or who has been a member of the Indian Income-tax Service, Group A and has held the post of 4[Additional] Commissioner of Income-tax or any equivalent or higher post for at least three years.] 9[(3) The Centra....

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....before it was read as,  "(2) A judicial member shall be a person who has for at least ten years held a civil judicial post or who has been a member of the Central Legal Service (not below Grade III) for at least three years or who has been in practice as an advocate for at least ten years ; and an accountant member shall be a person who has for at least ten years been in the practice of acc....

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....dinarily appoint a judicial member of the Appellate Tribunal to be the President thereof." 6. Inserted vide Section 40 of the Finance Act, 1972 w.e.f. 01-04-1972 7. Inserted vide Section 24 of the Finance Act, 1984 w.e.f. 01-04-1984 8. Substituted vide Section 24 of the Finance Act, 1984 w.e.f. 01-04-1984 before it was read as, "A Vice-President"  9. Substitut....