Section 4A in Kerala General Sales Tax Rules, 1963
4A. Appointment of Chairman.
(1)The appointment of the Chairman, Appellate Tribunal shall be made,-(a)by transfer from persons in service who are or who have been Judicial officers not below the rank of a District Judge, or(b)by direct recruitment from among persons qualified to be appointed as judicial officers not below the rank of District Judge, or(c)by re-employment of a person who has been a Judicial officer not below the rank of a District Judge.(2)The appointment of the Chairman shall be made by the Governor of Kerala.Provided that appointment by transfer shall be made from a panel of three names prepared in consultation with the High Court.
