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].
Amendment notes (1)
- Subs w.e.f. 29-1-2007 . Subs. by Act 18 of 2007, s. 3, for "seven years" (w.e.f. 29-1-2007).