Section 4(2)(a) in Chhattisgarh Value Added Tax Rules, 2006
(a)The Chairman of the Tribunal shall be the person who is or hits been a member of Higher Judicial Service in super time scale or a serving or retired member of the Indian Administrative Service of the Chhattisgarh cadre, who has held the post of Principal Secretary Or equivalent in the Government of Chhattisgarh at least for three years.