Section 3
Subs. by Act 23 of 2004, s. 119, for “section 6A or section 9” (w.e.f. 10-9-2004).
3. Subs. by Act 23 of 2004, s. 119, for “section 6A or section 9” (w.e.f. 10-9-2004).
(2) The Authority shall consist of the following Members appointed by the Central Government, namely:—
(a) a Chairman, who is a retired Judge of the Supreme Court, or a retired Chief Justice of a High Court;
(b) an officer of the Indian Legal Service who is, or is qualified to be, an Additional Secretary to the Government of India; and
(c) an officer of a State Government not below the rank of Secretary or an officer of the Central Government not below the rank of Additional Secretary, who is an expert in sales tax matters.