6. Qualifications for appointment of Chairperson and other Members .-
(1)The Chairperson of the National Tax Tribunal shall be a person who has been a Judge of the Supreme Court or the Chief Justice of a High Court.(2)A person shall not be qualified for appointment as Member unless he-(a)is, or has been, or is eligible to be, a Judge of a High Court; or(b)is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least [five years].
