(1)There shall be an Assam State Taxes Appellate Tribunal consisting of such members, including a President, as the State Government may from time to time, deem it necessary to appoint from amongst:-(a)The persons who are qualified to be judges of the High Court, and serving or retired person;(b)And the serving or retired person belong to the Assam Taxation Service who hold or have held a post not below the rank of Deputy Commissioner of Taxes.Provided that where the Tribunal consist of one or more persons who is or are members of the Assam Judicial Services, then he or the senior most amongst them shall be appointed as President.
