Section 14(1) in The Goa Value Added Tax Act, 2005
(1)Subject to the provisions of this section, the Government shall constitute a Tribunal, consisting of one member or as many members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act:Provided that where the Tribunal consists of one member, that member shall be a person who has held a civil judicial post for at least ten years or ten years experience in the legal matters in the Central/State Government Department or who has been in practice as an advocate for at least ten years, and where the Tribunal consists of more than one member, one such member shall be a person qualified as aforesaid.
