7. Qualification of the members of the Appellate Tribunal and terms of office.—

(1) A person shall not be qualified for appointment as a judicial member of the Appellate Tribunal unless he is a member of the Assam Judicial Service and has held a post in that service at least for seven years.

(2) A person shall not be qualified for appointment as a member, not being a judicial member, of the Appellate Tribunal unless such person holds or had held a post not below the rank of a Joint Commissioner of Taxes.

(3) The terms and conditions of service of the judicial members and other serving members shall be same as applicable to them in the post of their substantive appointment and the retired officers appointed as members under sub-section (5) of section 4 shall be entitled to salary and allowances on the basis of their last pay drawn minus pension.

(4) A judicial member or other serving member shall cease to be the member of the Tribunal after expiry of a period of three years as such member or on attaining the age of superannuation, whichever is earlier and a retired officer appointed as member shall cease to be a member of the Tribunal after expiry of the period of three years or on attaining the age of sixty five years, whichever is earlier.