Composition of the Tribunal
4. (1) The Tribunal shall consist of a President (being a person who is or has been a Judge of [the High Court Division]) and one other member, being an income-tax expert, as hereinafter defined.
(2) The income-tax expert shall be a person who in the opinion of the Government possesses such knowledge of the law of income-tax and has had experience of such a character as render him suitable for appointment to the Tribunal.
(3) The Government may appoint a Registrar to the Tribunal and such other staff as may be necessary.
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