law: 9. Qualifications for appointment of Chairperson and Members.-
  (1) A person shall not be qualified for appointment as the Chairperson or a Member of the Adjudicating Authority unless he,-
  (a) has been a member of the Indian Revenue Service and has held the post of Commissioner of Income-tax or equivalent post in that Service; or
  (b) has been a member of the Indian Legal Service and has held the post of Joint Secretary or equivalent post in that Service.
  (2) The Chairperson and other Members of the Adjudicating Authority shall be appointed by the Central Government in such manner as may be prescribed.
  (3) The Central Government shall appoint the seniormost Member to be the Chairperson of the Adjudicating Authority.