3. Establishment and formation of tribunal:
(1) The revenue tribunals established under the Revenue Tribunal Ordinance, 2030 (1973) shall be
deemed to have been established under this Act.
(2) The area and headquarters of each tribunal shall be as specified by the Government of Nepal from time to time, by a Notification in the Nepal Gazette.
(3)2 Each tribunal shall consist of the following members appointed
by the Government of Nepal:
(a) Law member,
(b) Revenue member, and
(c) Accounts member.
(4) 3 In making appointment pursuant to Sub-section (3), any office bearer in possession of the qualification pursuant to Section 4 may be designated as a member of any tribunal or more than one tribunal at the
same time.
(5) 4 The law member shall be the chairperson of the tribunal and, in his or her absence, the revenue member shall chair the tribunal.