4. Qualification of members of Tribunal and terms of office

(1) Every member of the Tribunal either shall be a person who –

(a) has been a High Court Judge, or

(b) has been a District Judge, or

(c) is qualified for appointment as a High Court Judge or a District Judge and has held judicial office for not less than ten years, or

(d) is a Chartered Accountant and has practiced as such for not less than ten years, or

(e) has been in practice as an advocate for not less than ten years, or

(f)  has served or has been serving in the Commercial Tax Department in a post not lower than that of a Joint Commissioner

Provided that he has served in a post of Deputy Commissioner or a higher post for not less than five years or 

(g) has experience of taxation matters and having held position not below the rank of Joint Secretary to the Government:

Provided that where a member who has been High Court Judge, he shall be the President of the Tribunal.

(2) A member of the Tribunal shall hold office until he attains the age of sixty-five years:

Provided that where member of the Tribunal is of a rank of High Court Judge, the Government may extend the age limit by a maximum of two years for such member.

(3) A member of the Tribunal may on the expiry of his term of his office, be eligible for re-appointment.

(4) A member of the Tribunal may at any time in writing addressed to the State Government resign his office and his resignation shall take effect from the date on which it is accepted.