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..... Qualifications for appointment.- (1) A person shall not be qualified for appointment as Chairperson unless he is or has been a Judge of the Supreme Court or of a High Court or is qualified to be a Judge of the High Court. (2) A person shall not be qualified for appointment as a Member unless he- (a) *** (b) has been a Member of the Indian Legal Service and has held a post in Grade I of that .....

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..... hartered accountant for at least ten years: Provided that one of the members of the Appellate Tribunal shall be from category mentioned in clause (f); or (g) has been a member of the Indian Audit and Accounts Service and has held the post of Joint Secretary or equivalent post in that Service for at least three years. (3) No sitting Judge of the Supreme Court or of a High Court shall be appoin .....

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