law: 6. Qualifications for appointment of Chairperson and other Members.-
  (1) The Chairperson of the National Tax Tribunal shall be a person who has been a Judge of the Supreme Court or the Chief Justice of a High Court.
  (2) A person shall not be qualified for appointment as Member unless he-
  (a) is, or has been, or is eligible to be, a Judge of a High Court; or
  (b) is, or has been, a Member of the Income-tax Appellate Tribunal or of the Customs, Excise and Service Tax Appellate Tribunal for at least
  1[five years].
  1. Subs. by Act 18 of 2007, s. 3, for "seven years" (w.e.f. 29-1-2007).