Section 75 in The Kerala Agricultural Income Tax Rules, 1991
75.
The constitution of the Appellate Tribunal and appointment, qualification and conditions of the service of the Chairman and other members of the Tribunal shall be as provided in section 4 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963) and Rules 4 to 4D of the Kerala Genera! Sales Tax Rules, 1963 and shall apply accordingly.
