¹[32.  Qualifications for appointment of Chairperson and Members of Appellate Tribunal.-- (1)  A person shall not be qualified for appointment as Chairperson of the Appellate Tribunal unless he is a sitting or retired Judge of a High Court, who has completed not less than five years' of service.

   (2)  A person shall not be qualified for appointment as a Member unless he--

   (a)  in the case of a Judicial Member, has been a Member of the Indian Legal Service and has held the post of Additional Secretary or equivalent post in that Service;

   (b)  in the case of an Administrative Member, has been a Member of the Indian Revenue Service and has held the post of Chief Commissioner of Income tax or equivalent post in that Service.

   (3)  No sitting Judge of a High Court shall be appointed under this section except after consultation with the Chief Justice of the High Court.

   (4)  The Chairperson or a Member holding a post as such in any other Tribunal, established under any law for the time being in force, in addition to his being the Chairperson or a Member of that Tribunal, may be appointed as the Chairperson or a Member, as the case may be, of the Appellate Tribunal under this Act.]