Appellate Tribunal.
182. (1) The Central Government shall constitute an Appellate Tribunal consisting of a President and as many judicial and accountant members, as it thinks fit, to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Code.
(2) A judicial member shall be a person—
(i) who has for at least ten years held a judicial office in the territory of India;
(ii) who has been a member of the Indian Legal Service and has held a post in Grade I of that Service, or any equivalent or higher post, for at least three years; or
(iii) who has for at least ten years been an advocate of a High Court or of two or more such courts in succession.
(3) An accountant member shall be a person—
(a) who has for at least fifteen years been in the practice of accountancy as a chartered accountant under the Chartered Accountants Act, 1949; or
(b) who has been a member of the Indian Revenue Service and has held the post of Additional Commissioner of Income-tax or any equivalent or higher post for at least three years.
(4) The Central Government may appoint one or more judicial or accountant members of the Appellate Tribunal to be Vice-President or, as the case may be, Vice-Presidents thereof.
(5) The Central Government may appoint one of the Vice-Presidents of the Appellate Tribunal to be the Senior Vice-President thereof.
(6) The Central Government may appoint a person who is, or has been, a Chief Justice of a High Court to be the President of the Appellate Tribunal.
(7) The Senior Vice-President or a Vice-President shall exercise such of the powers and perform such of the functions of the President as may be delegated to him by the President by a general or special order in writing.
(8) For the purpose of sub-section (2),—
(a) in computing the period during which a person has held judicial office in the territory of India, there shall be included any period, after he has held any judicial office, during which the person has been an advocate of a High Court or has held the office of a member of a tribunal or any post, under the Union or a State, requiring special knowledge of law;
(b) in computing the period during which a person has been an advocate of a High Court, there shall be included any period during which the person has held judicial office or the office of a member of a tribunal or any post, under the Union or a State, requiring special knowledge of law after he became an advocate.
(9) In this Sub-chapter, "judicial member" means a judicial member referred to in subsection
(2) and includes the President.
