(2)[ A judicial member shall be a person who has for at least ten years held a judicial office in the territory of India or who has been a member of the ] [Inserted by Act 16 of 1981, Section 18, for sub-Section (2) (w.r.e.f. 1.4.1981).][Indian Legal Service] [ Substituted by Act 21 of 1998, Section 51, for " Central Legal Service" (w.e.f. 1.8.1998).][and has held a post in ] [Inserted by Act 16 of 1981, Section 18, for sub-Section (2) (w.r.e.f. 1.4.1981).] [Grade II] [ Substituted by Act 21 of 1998, Section 51, for " Grade I" (w.e.f. 1.8.1998).][of that Service or any equivalent or higher post for at least three years or who has been an advocate for at least ten years.Explanation. - For the purposes of this sub-section,-(i)in computing the period during which a person has held judicial office in the territory of India, there shall be included any period, after he has held any judicial office, during which the person has been an advocate or has held the office of a member of a Tribunal or any post, under the Union or a State, requiring special knowledge of law;(ii)in computing the period during which a person has been an advocate, there shall be included any period during which the person has held judicial office or the office of a member of a Tribunal or any post, under the Union or a State, requiring special knowledge of law after he became an advocate.(2-A) An accountant member shall be a person who has for at least ten years been in the practice of accountancy as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949), or as a registered accountant under any law formerly in force or partly as a registered accountant and partly as a chartered accountant, or who has been a member of the Indian Income-tax Service, Group A, and has held the post of ] [Inserted by Act 16 of 1981, Section 18, for sub-Section (2) (w.r.e.f. 1.4.1981).] [Additional Commissioner of Income-tax] [ Substituted by Act 21 of 1998, Section 51, for " Commissioner of income-tax" (w.e.f. 1.8.1998).][or any equivalent or higher post for at least three years.] [Inserted by Act 16 of 1981, Section 18, for sub-Section (2) (w.r.e.f. 1.4.1981).]
