Section 4(1)(b) in Orissa Value Added Tax Act, 2004
(b)The Tribunal shall consist of six members, of whom three shall be appointed from among the members of the Orissa Superior Judicial Service (Senior Branch) (thereinafter called the Judicial members of the Tribunal) and the other three members shall be appointed from among the members of the Orissa Finance Service, Class-I (Upgraded Super time) (hereinafter called the Accounts members of the Tribunal).