Appellate Tribunal

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..... by this Act. 1[(2) A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the 2[Indian] Legal Service and has held a post in Grade 3[II] of that Service or any equivalent or higher post for at least three years or who has been an advocate for at least ten years. Explanation.-For the purposes of this sub-sect .....

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..... der the Chartered Accountants Act, 1949 (38 of 1949), or as a registered accountant under any law formerly in force or partly as a registered accountant and partly as a chartered accountant, or who has been a member of the Indian Income-tax Service, Group A and has held the post of 4[Additional] Commissioner of Income-tax or any equivalent or higher post for at least three years.] 9[(3) The Centr .....

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..... e Finance (No. 2) Act, 1998, w.e.f. 1-8-1998. 3. Substituted for "I" by the Finance (No. 2) Act, 1998, w.e.f. 1-8-1998. 4. Inserted by the Finance (No. 2) Act, 1998, w.e.f. 1-8-1998. 5. Substituted by the Finance Act, 2002, w.e.f. 1-4-2002. Prior to its substitution, sub-section (3) read as under : "(3) The Central Government shall ordinarily appoint a judicial member of the App .....

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