(1) There shall be established an Appellate Tribunal to be called the Appellate Tribunal Inland Revenue to exercise the powers and perform the functions conferred on the Appellate Tribunal Inland Revenue by this Act.
(2) The Appellate Tribunal Inland Revenue shall consist of a chairman and such other judicial and accountant members who shall be appoints in such numbers and in such manner as the Prime Minister may prescribe by rules, which may be made and shall take effect notwithstanding anything contained in section 237 or any other law or rules for the time being in force.
(3) No person shall be appointed as judicial member of an Appellate Tribunal Inland Revenue unless he –
(a) has been a Judge of a High Court;
(b) is or has been a District Judge;
or (c) is an advocate of a High Court with a standing of not less than ten years;
or (d) possesses such other qualification as may be prescribed under sub-section (2) of this section.
(4) No person shall be appointed as an accountant member of a Appellate Tribunal Inland Revenue unless he –
(a) is an officer of the Inland Revenue Service equivalent in rank to that of Regional Commissioner;
(b) is a Commissioner Inland Revenue or Commissioner Inland Revenue (Appeals) having not less than three years’ experience as Commissioner or Collector;
(c) has for a period of not less than ten years practiced professionally as a chartered accountant within the meaning of the Chartered Accountants’ Ordinance, 1961 (X of 1961); or
(d) has for a period of not less than ten years practiced professionally as a cost and management accountant within the meaning of the Cost and Management Accountant’ Act, 1966 (XIV of 1966).
(5) The constitution, functioning of benches and procedure of the Appellate Tribunal Inland Revenue shall be regulated by rules which the Prime Minister may prescribe.
(6) The rules in respect of the matters covered under this section made prior to commencement of the Tax Laws (Second Amendment) Ordinance, 2019 shall continue in force unless amended or repealed.
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