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4. Constitution of Tribunal (Section 252).

 

The Tribunal shall be constituted by the Central Government and shall consist of as many judicial and accountant members as it thinks fit. It shall discharge such functions and exercise such powers as are conferred on the Appellate Tribunal by the Act.


The judicial member shall be a person


(a) who has held a civil judicial post for at least ten years, or


(b) who has been a member of Central Legal Service (not below grade I) or any equivalent or higher post of at least three years, or


(c)  who has been a uthorized lawyer for at least 10 years.


The period of service as advocate and the period of service on a civil judicial post may be aggregated for purposes of counting the experience of ten years.


The accountant member must be either (a) a Chartered Accountant who has been in practice of accountancy under the Chartered Accountants Act, 1949, for the last ten years; or (b) Commissioner of Income-tax who has served as such for at least three years; or on any equivalent or higher post, (c) a registered accountant under any law in force doing the practice of accountancy for the last 10 years either as registered accountant or partly as registered and partly as Chartered Accountant.


Ordinarily a judicial member of Appellate Tribunal shall be appointed as its President by the Central Government. The Central Government may appoint one or more members of the Tribunal to be the Vice-Presidents and the Vice-Presidents shall © such powers and perform such functions of the Presidents as may be delegated to them by the President by a general or special order in writing, Government has been empowered to appoint a senior Vice-President of the Tribunal as and where required.
 
 
 
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