(2)The Authority shall consist of the following Members appointed by the Central Government, namely:-(a)a Chairman, who is a retired Judge of the Supreme Court, or a retired Chief Justice of a High Court;(b)an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India; and(c)an officer of a State Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary, who is an expert in sales tax matters.[(2-A) Notwithstanding anything contained in sub-section (2), the Chairman or a Member holding a post as such in the Authority for Advance Rulings appointed under clause (a) or clause (c) , as the case may be, of sub-section (2) of section 245-O of the Income-tax Act, 1961 (43 of 1961) may, in addition to his being the Chairman or a Member of that Authority, be appointed as the Chairman or a Member, as the case may be, of the Authority under this Act.] [Inserted by Act 3 of 2006, Section 2 (w.e.f. 1.3.2006). ]
