Constitution of the Tribunal

(1) The State Government shall, by notification, constitute for the State of Karnataka an Appellate Tribunal called the Karnataka Appellate Tribunal.

(2) The Tribunal shall consist of not less than eight members including the Chairman, appointed by the State Government.

(3) The Chairman shall be an officer not below the rank of a Divisional Commissioner and of the remaining members, at least two shall be District Judges, at least one shall be an Officer of the Commercial Taxes Department not below the rank of a Deputy Commissioner of Commercial Taxes (hereinafter referred to as a Commercial Taxes member), at least one shall be an Officer of the Department of Co-operation not below the rank of a Joint Registrar of Co-operative Societies (hereinafter referred to as a Co-operation member) and the rest shall be officers not below the rank of a Deputy Commissioner of a district, having administrative experience.

(4) If, by reason of any decrease in the business of the Tribunal or otherwise, it appears to the State Government that the number of members of the Tribunal should for the time being be reduced, the State Government may, by notification reduce the number of members.