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Qualifications for appointment as Member

Rule 3 - Rules - Other Direct Tax Provisions - Rule 3 - 3. An Adjudicating Authority shall have three Members-one from the field of Law and two from the fields of administration and finance or accountancy. (1) For the Member from the field of Law, a person shall be qualified for appointment if he- (a) is qualified for appointment as District Judge; or (b) has been a member of the Indian Legal Service and has held a post in Grade-I of that Service. (2) For the member from the field of administrat .....

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an equivalent post in that service. (b) From among such persons, the Selection Committee shall have due regard to the academic qualifications of chartered accountancy or a degree in finance, economics or accountancy or having special experience in finance or accounts by virtue of having worked for at least two years in the finance or revenue department of either the Central Government or a State Government or being incharge of the finance or accounting wing of a corporation for a like period.] .....

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