Section 4(1) in Gujarat Value Added Tax Rules, 2006
(1)Every member of the Tribunal either shall be a person who -(a)has been a High Court Judge, or(b)has been a District Judge, or(c)is qualified for appointment as a High Court Judge or a District Judge and has held judicial office for not less than ten years, or(d)is a Chartered Accountant and has practiced as such for not less than ten years, or(e)has been in practice as an advocate for not less than ten years, or(f)has served in the Sales Tax Department in the rank not lower than that of a Joint Commissioner for a period not less than three years, or(g)has experience of taxation matters and having held position not below the rank of Joint Secretary to the Government:Provided that where a member who has been High Court Judge, he shall be the President of the Tribunal.
