(1) The Central Government shall, by notification in the Official Gazette, constitute one or more Appellate Tribunals with headquarters at Delhi or New Delhi, for deciding appeals preferred under section 247 or section 254.
(2) An Appellate Tribunal shall consist of one person to be appointed by the Central Government on such terms and conditions of service as may be prescribed by rules.
(3) A person shall not be qualified for appointment as the presiding officer of an Appellate tribunal unless he is, or has been, a district judge or an additional district judge or has, for at least ten years, held a judicial office in India.
(4) The Central Government may, if it so thinks fit, appoint one or more persons having special knowledge of, or experience in, matters involved in such appeals, to act as assessors to advise the Appellate Tribunal in the proceedings before it, but no advice of the assessors shall be binding on the Appellate Tribunal.
(5) The Central Government shall, by notification in the Official Gazette, define the territorial limits within which an Appellate Tribunal shall exercise its jurisdiction, and where different Appellate Tribunals have jurisdiction over the same territorial limits, the Central Government shall also provide for the distribution and allocation of work to be performed by such Tribunals.
(6) For the purpose of enabling it to discharge its functions under this Act, every Appellate Tribunal shall have a Registrar and such other staff on such terms and conditions of service as may be prescribed by rules:
Provided that the Registrar and staff may be employed jointly for all or any number of such Tribunals in accordance with the rules.
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