(1)There shall be an Appellate Tribunal consisting of such members including a Chairperson, as the State Government may, from time to time, deem it necessary to appoint from amongst-(a)the persons who are qualified to be judges of the High Court, and serving or retired person; and(b)the serving or retired person belonging to the Manipur Taxation Department who held or has held a post not below the rank of Deputy Commissioners of Taxes :Provided that where the Appellate Tribunal consists of one or more persons who is or are members of the Manipur Judicial Services, then he or the senior-most amongst them shall be appointed as Chairperson.
