Topic: Section 21. Qualifications for appointment of Chairperson, member

Qualifications for appointment of Chairperson, member and Special Director (Appeals)

(1) A person shall not be qualified for appointment as the Chairperson or a Member unless he;-

(a) In the case of Chairperson, is or has been, or is qualified to be, a Judge of a High Court; and

(b) In the case of a Member, is or has been, or is qualified to be, a District Judge.

(2) A person shall not be qualified for appointment as a Special Director (Appeals) unless he;-

(a) Has been a member of the Indian Legal Service and has held a post in Grade 1 of that Service; or

(b) Has been a member of the Indian Revenue Service and has held a post equivalent to a Joint Secretary to the Government of India