NTT Act 6Chapter II · Establishment of the National Tax Tribunal
Section 6 · Qualifications for appointment of Chairperson and other Members
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(1) The Chairperson of
the National Tax Tribunal shall be a person who has been a Judge of the Supreme Court or the Chief
Justice of a High Court.
(2) A person shall not be qualified for appointment as Member unless he--
(a) is, or has been, or is eligible to be, a Judge of a High Court; or
(b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least 1[five years].
(2) A person shall not be qualified for appointment as Member unless he--
(a) is, or has been, or is eligible to be, a Judge of a High Court; or
(b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least 1[five years].
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