(a) should be a law graduate and should have at least fifteen years' experience of practising in the High Court or the Supreme Court of India in tax matters; or
(b) should be a retired or a serving Officer of the Excise and Taxation Department of the State with at least two years' experience of the post of Additional Excise and Taxation Commissioner; or
(c) should have at least fifteen years' experience of practising as a Chartered Accountant under the Chartered Accountant Act, 1949 (Central Act 38 of 1949), or
(d) should be eligible for appointment as a member of the Customs, Excise and Service Tax Appellate Tribunal constituted by the Union Government:
(a) he is adjudged an insolvent; or
(b) he takes up employment outside the duties of his office; or
(c) he has become incapable of performing his duties on account of unsoundness of mind or any other reason; or
(d) he is guilty of such misconduct as would render him unfit to continue as Chairman or Vice-Chairman or member of the Tribunal; or
(e) he is convicted of an offence involving moral turpitude.
Section 4 • The Punjab Value Added Tax Act, 2005
4. Constitution of Tribunal.
the-punjab-value-added-tax-act-2005-sec-4.json
•
Section 4
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