Section 57(1) in Uttar Pradesh Value Added Tax Act, 2008
(1)There shall be a Tribunal to be known as Commercial Taxes Tribunal consisting of such members including a President as the State Government may, from time to time, deem it necessary to appoint from amongst-(a)the persons who are qualified to be the judge of the High Court;(b)the persons belonging to the Uttar Pradesh Trade Tax Services or the Uttar Pradesh Commercial Tax Services who hold or have held a post not below the rank of Joint Commissioner:Provided that-(i)where the Tribunal consists of one or more persons who is or are member or members of the U.P. Higher Judicial Service, then he or senior most amongst them shall be appointed as the President.(ii)no person shall be appointed from amongst the advocate unless-(A)he has paid Income Tax on his income from his legal profession in each of ten consecutive years preceding such appointment;(B)he has attained the age of fifty years on the date of appointment.(C)such Members from amongst Advocates shall be appointed for a term of three years from the date of appointment or till he attains the age of 60 years which ever is earlier.
