13. Appellate Tribunal

(1) Of the two members of the Appellate Tribunal (other than its Chairman), one shall be an officer of the Commercial Taxes Department of the State Government not below the rank of 1 [Additional] Commissioner. The other member shall be -

(a) an officer of the Indian Audit and Accounts Service; or

(b) an officer of the Income-Tax Department not below the rank of Joint Commissioner of Income Tax; or

(c) an officer of the above cadre in Central Excise Department or Customs Department or Railway Accounts Department or Defence Accounts Department; or

(d) an outsider who is - (i) a member of the Institute of Chartered Accountant of India, and possess practical experience of not less than five years as a Chartered Accountant; or

(ii) a member of the Institute of Cost and Works Accountants of India and possess practical experience of not less than five years as a Cost Accountant.

(2) Any Additional Member other than a judicial officer of the Appellate Tribunal appointed under subsection (2) of section 50 shall be an officer not below the rank of 1 [Joint] Commissioner of the Commercial Taxes Department of the State Government,