Amendment status not verified — confirm the current text below against the official source.
(1) The Government shall appoint an Appellate Tribunal consisting of a Chairman and two other members to exercise the functions conferred on the Appellate Tribunal by or under the Act. The Chairman shall be a judicial officer not below the rank of a 14[District Judge Super Time Scale/District Judge Selection Grade] and of the other two members, one shall be an officer of the State Government not below the rank of a Joint Commissioner of Commercial Taxes and the other shall be an officer of the Indian Revenue Service not below the rank of an Additional Commissioner. (2) Any vacancy in the membership of the Appellate Tribunal shall be filled up by the Government.