National Tax Tribunal Act,2005

Act No : 49

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Section : Qualifications for appointment of Chairperson and other Members.

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 seven years.

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