Section 4A(1) in Kerala General Sales Tax Rules, 1963
(1)The appointment of the Chairman, Appellate Tribunal shall be made,-(a)by transfer from persons in service who are or who have been Judicial officers not below the rank of a District Judge, or(b)by direct recruitment from among persons qualified to be appointed as judicial officers not below the rank of District Judge, or(c)by re-employment of a person who has been a Judicial officer not below the rank of a District Judge.
