FEM Act 21Chapter V · Adjudication and Appeal
Section 21 · Qualifications, for appointment of Special Director (Appeals)
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[21. Qualifications, for appointment of Special Director (Appeals).--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 I 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.]
(a) has been a member of the Indian Legal Service and has held a post in Grade I 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.]
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