Section 3(1) in Telangana Value Added Tax Act, 2005
(1)The Government shall appoint an Appellate Tribunal consisting of a Chairman and two other members to exercise the functions conferred on the Appellate Tribunal by or under the Act. The Chairman shall be a judicial officer not below the rank of a [District Judge Super Time Scale/District Judge Selection Grade] [Substituted by Act No.34 of 2006.] and of the other two members, one shall be an officer of the State Government not below the rank of a Joint Commissioner of Commercial Taxes and the other shall be an officer of the Indian Revenue Service not below the rank of an Additional Commissioner.
