(1) Revenue Tribunals established under the Revenue Tribunals Ordinance, 2030 shall be deemed to be established under this Act.

(3) Every tribunal shall have the following members appointed by the Government of Nepal:-

(a) Law Member,

( b) Revenue member, and (c) Accounts member. A member of the tribunal may be appointed.

(5) The law member shall be the chairman of the tribunal and in his absence the revenue member shall preside.