(1) For the purpose of performing the functions of the Appellate Tribunal under this Act, the Government shall, from time to time, constitute a Taxes Appellate Tribunal consisting of a President and such number of members as may be necessary.

(2) No person shall be appointed as a member of the Appellate Tribunal unless—

(a) he has at any time been a member of the Board or is currently serving as a member of the Board;

(b) he is or was a District Judge;

(c) he is the Commissioner of Taxation;

(d) he is a tax advocate under section 327 and has at least 10 (ten) years of professional experience in an Income Tax office; or he is professionally expert in the drafting of financial and taxation laws and has at least 10 (ten) years of experience;

Government shall appoint one member from among the members of the Appellate Tribunal, who was or is a member of the Board, as the President.