4. Qualifications for being a member of tribunal: One has to possess
the qualifications as follows in order to be a member of the tribunal:
(a)5 For the law member, one who is incumbent or is qualified to become
a judge of the Court of Appeal,
(b) For the revenue member, one who, having possessed at least
bachelor’s degree and has gained at least Seven years
of experience
in revenue administration,
(c) For the accounts member, one who, having possessed at least
bachelor’s degree and gained at least Seven years7
of experience in
revenue administration.