28. Qualifications for appointment.-(1) A person shall not be qualified for appointment as Chairperson unless he is or has been a Judge of the Supreme Court or of a *[High Court or is qualified to be a Judge of the High Court].
(2) A person shall not be qualified for appointment as a Member unless he-
(a) *[Omitted by Prevention of Money-laundering (Amendment) Act, 2009] ; or
(b) has been a member of the Indian Legal Service and has held a post in Grade I of that Service for at least three years; or
(c) 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 for at least three years;
(d) has been a member of the Indian Economic Service and has held the post of Joint Secretary or equivalent post in that Service for at least three years; or
(e) has been a member of the Indian Customs and Central Excise Service and has held the post of a Joint Secretary or equivalent post in that Service for at least three years; or
(f) has been in the practice of accountancy as a chartered accountant under the Chartered Accountants Act, 1949 (38 of 1949) or as a registered accountant under any law for the time being in force or partly as a registered accountant and partly as a chartered accountant for at least ten years: Provided that one of the members of the Appellate Tribunal shall be from category mentioned in clause (f); or
(g) has been a member of the Indian Audit and Accounts Service and has held the post of Joint Secretary or equivalent post in that Service for at least three years.
(3) No sitting Judge of the Supreme Court or of a High Court shall be appointed under this section except after consultation with the Chief Justice of India.
*[(4) The Chairperson or a Member holding a post as such in any other Tribunal, established under any law for the time being in force, in addition to his being the Chairperson or a Member of that Tribunal, may be appointed as the Chairperson or a Member, as the case may be, of the Appellate Tribunal under this Act.]
*[Inserted by Prevention of Money-laundering (Amendment) Act, 2005]
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