Constitution of Municipal Assessment Tribunal.

(1) The State Government may constitute a Municipal Assessment Tribunal consisting of a Chairperson and such other members, not exceeding five, as the State Government may determine. (2) The Chairperson and the other members shall be appointed by the State Government for a period of five years or till they attain the age of sixty-five years, whichever is earlier. (3) The other terms and conditions of service of the Chairperson and the other members of the Municipal Assessment Tribunal, including salaries and allowances, shall be such as may be determined by the State Government. (4) The salaries and allowances of the Chairperson and the other members of the Municipal Assessment Tribunal shall be apportioned by the State Government and shall be paid from the Municipal Funds of various Municipalities as may be directed by the State Government. (5) The Chairperson and not less than one half of the other members shall be persons who are or have been members of the State Higher Judicial Service for a period of not less than five years, and the remaining members shall have such qualifications and experience as the State Government may determine. (6) Not less than one half of other members shall be persons who are or have been members of State Civil Service holding the post of Jt. Secretary or equivalent and above and the State Finance & Accounts Service holding the post of Jt. Director and equivalent or above