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The Kerala General Sales Tax Rules, 1963
Chapter II : Appellate Tribunal and Settlement Commission

4B. Qualification for Chairman

A candidate for appointment as Chairman, Appellate Tribunal by direct recruitment shall satisfy the following general conditions namely:-

(a) (i) he shall be citizen of the Indian Union, or

(ii) he shall be a person to whom a certificate of eligibility has been granted by the ministry of home affairs, Government of India;

(b) he shall not have completed 47 years of age on the first day of July of the year in which applications are invited;

(c) he shall be of good character;

(d) he shall be of sound health and active habits and free from any bodily defect or infirmity which renders him unfit for such appointment

(e) he shall not have more than one wife living unless exempted by Government on special grounds,

(f) he shall be practising Advocate of the High Court of the State or a Pleader of the District Court in the State and should have so practised for a period of not less than 7 years.