Section - 21 - Qualifications for appointment of Special Director (Appeals)
[Qualifications for appointment of Special Director (Appeals).21. A person shall not be qualified for appointment as a Special Director (Appeals) unless he-
(a)
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has been a member of the Indian Legal Service and has held a post in Grade I of that Service; or
(b)
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has been a member of the Indian Revenue Service and has held a post equivalent to a Joint Secretary to the Government of India.]
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