Section 6 - Qualifications for appointment of Chairperson and other Members. - National Tax Tribunal Act, 2005

6. Qualifications for appointment of Chairperson and other Members .—(1) The Chairperson of the National Tax Tribunal shall be a person who has been a Judge of the Supreme Court or the Chief Justice of a High Court. (2) A person shall not be qualified for appointment as Member unless he— (a) is, or has been, or is eligible to be, a Judge of a High Court; or (b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least [five years*]. (* For the words "Seven Years" the words "five years" have been substituted by "National Tax Tribunal (Amendment) Act, 1970 with effect from 29-1-2007)