Section 3(3) in The West Bengal Taxation Tribunal Act, 1987.
(3)No person shall be qualified for appointment -(a)as Chairman unless he has been a Judge of the High Court or has held, for a period of not less than one year, the office as a Judicial Member;(b)as a Judicial Member unless he has been, or is qualified to be, a Judge of a High Court;(c)as a Technical Member unless he is or has been an officer of the State Government or the Central Government, not below the rank of a Secretary to that Government, in the Secretariat or elsewhere, and has dealt with revenue or taxation matters during his service in the Government in the capacity of a Deputy Secretary and above to the State Government or the Central Government for a period of not less than three years in the aggregate.[Explanation. - For the purpose of this clause, the expression "a Secretary" includes a Special Secretary.] ['Explanation' inserted by W.B. Act 19 of 2006 w.e.f. 5.5.2006.]
