National Tax Tribunal Act, 2005
Section - 6 - Qualifications for appointment of Chairperson and other Members
Qualifications for appointment of Chairperson and other Members.6. (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 3[five] years. |
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