Section 54(4) in Uttaranchal Value Added Tax Act, 2005
(4)The appointments to the Tribunal shall be made by the State Government-(a)in case of persons who have been or are members of the Uttaranchal Higher Judicial Service, in consultation with the High Court; and(b)in case of persons belonging to the Uttaranchal Trade Tax Service, by selection on the principle of merit from amongst persons who hold or have held the post not below the rank of Additional Commissioner of Trade Tax.
