(1) A person shall be qualified for appointment as the Chairperson of the Appellate Tribunal to be called the 'Himachal Pradesh Tax Tribunal' (hereinafter referred to as 'the Tribunal') if he has been a Judge of a High Court or he is eligible to be judge of High Court, (an Advocate with a minimum practice of ten years in a High Court or the Supreme Court of India) or he is or has been a commissioner-cum-Secretary to the Government of Himachal Pradesh or he is a Chartered Accountant with a minimum practice of fifteen years in a Tax Tribunal.

(2) The Chairperson, shall on appointment be required to take the oaths of allegiance to the Constitution of India, office and secrecy in the following forms, namely:-

FORM OF OATH OF ALLEGIANCE

I __________do_______ solemnly affirm that I will be faithful and bear true allegiance to India and to the Constitution of India as by Law established and that I will loyally carry out the duties of my office.

I________________ appointed as a Chairperson of the Himachal Pradesh Tax Tribunal do solemnly declare that I will faithfully perform the duties of my office to the best of my ability, knowledge and judgment.

FORM OF OATH OF SECRECY

I____________do____ solemnly affirm that I will not directly or indirectly communicate or reveal to any person or persons any matter which shall be brought under my consideration or shall become known to me as Chairperson of the Himachal Pradesh Tax Tribunal except as may be required for the discharge of my duties as Chairperson.

3. The Chairperson of the Tribunal shall not be removed from his office except on the ground of proved misbehavior or incapacity on account of unsoundness of mind or otherwise after an inquiry made in which such Chairperson had been informed of the charges against him and given a reasonable opportunity of being heard in respect of the charges.

4. The Chairperson of the Tribunal may, at any time, in writing under his hand addressed to the State Government resign his office and such resignation shall take effect from the date of its acceptance.

5. A vacancy occurring in the office of the Chairperson of a Tribunal shall be filled in by the State Government in accordance with the provisions of the Act and these rules.

6. The Tribunal shall sit at such place or places within its jurisdiction as it may deem fit.