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 early as possible, one half of the remaining shall be from officers of the Agricultural Income Tax and Sales 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.