Section 2(b) in The Delhi Common Effluent Treatment Plants Rules, 2001
(b)"appellate authority" means an authority consisting of Financial Commissioner of the Government of National Capital Territory of Delhi or any other officer of equivalent rank appointed by the Government by notification in the official Gazette as Chairperson and one expert in the field of public health engineering and one person in the field of finance or taxation as members appointed by the Government by notification in the official Gazette as its members;
