Section 4(1) in The Kerala General Sales Tax Act, 1963
(1)The Government shall appoint an Appellate Tribunal consisting of a Chairman and as many other members as they think fit to perform the functions assigned to the Appellate Tribunal by or under this Act. The Chairman shall be a person who is or has been or is qualified to the appointed as a Judicial Officer not below the rank of a District Judge and the other members shall possess such qualifications as may be prescribed.
