Appellate Tribunal

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....Appellate Tribunal by 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....

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....f accountancy as a chartered accountant under 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 ....

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..... Substituted vide Section 18 of the Finance Act, 1981 w.e.f. 01-04-1981 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 a....

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.... Finance Act, 2002 w.e.f. 01-04-2002 before it was read as,  "(3) The Central Government shall ordinarily 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 Sec....