KGST Rules 4अध्याय II · Appellate Tribunal and Settlement Commission

धारा 4 · Appellate tribunal

- Of the members of the Appellate Tribunal (other than its Chairman) appointed under section 4: -

(i)

one member shall be a judicial officer not below the rank of a District Judge;

(i-a) as nearly as possible, one half of the remaining shall be from Officers of the Commercial Tax Department of the Government not below the rank of Deputy Commissioner; and

(ii)

the others shall be Chartered Accountants as defined in the Chartered Accountants Act, 1949, or class I Officers of the Indian Audit and Accounts Service, having not less than three years service as such in revenue audit or officers not below the rank of Inspecting/Appellate Assistant Commissioner of Income Tax of the Indian Revenue Service.

इस धारा पर आपका निजी नोट

यह नोट सिर्फ़ आप देख सकते हैं।