Section 12A(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)The Government shall as soon as may be, constitute an Appellate Tribunal consisting of one or more members, as it thinks fit to exercise the powers and discharge the functions conferred by or under this Act:[Provided that where the Tribunal consists of one Member, that member shall be a person who has held a judicial post for at least ten years and is a member of the Jammu and Kashmir Higher Judicial Service and where the Tribunal consists of more than one member, one such member shall be a person who has held the post of Deputy Commissioner, Sales Tax or any higher post in the Sales Tax Department and is holding a pay scale not below' the pay scale of selection scale of Kashmir Administrative Service at the time of such appointment.]
