133. Appointment of the Appellate Tribunal:-

(1)   The Federal Government shall appoint an Appellate Tribunal to exercise the functions conferred on the Appellate Tribunal by this Ordinance.

(2)   The Appellate Tribunal shall consist of as many judicial members and accountant members, as may be necessary:

Provided that the Tribunal shall not be deemed to be invalidly constituted merely by reason of the absence of a judicial or an accountant member.

(3)   A judicial member shall be-

(a)    a person who has exercised the powers of a District Judge and is qualified to be a Judge of a High Court; or

(b)    a person who is or has been an advocate of a High Court and is qualified to be a Judge of a High Court; and

an accountant member shall be-

(a)    an officer of the Income Tax Group equivalent in rank to that of a Regional Commissioner of Income Tax, or

(b)    a Commissioner of Income Tax, with at least two years experience of performing appellate work; or

(c)    a person who has, for a period of not less than ten years, practiced professionally as a Chartered Accountant within the meaning of the Chartered Accountants Ordinance, 1961 (X of 1961); or

(d)    a person who is or has been an advocate and has as such for a period of, or of periods aggregating, not less than twenty years been an income tax practitioner.

(4)   The Federal Government shall ordinarily appoint a judicial member of the Tribunal to be Chairman thereof.

(5)   The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted from members of the Tribunal by, the Chairman of the Tribunal.

(6)   A Bench shall consist of not less than two members of the Tribunal and shall be constituted so as to contain an equal number of judicial members and accountant members, or so that the number of members of one class does not exceed the number of members of the other class by more than one:

Provided that the Federal Government may direct that all or any of the powers of the Appellate Tribunal shall be exercised (a) by any one member, or (b) by more members than one, severally and singly.

(7)   If the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority; but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the Chairman of the Tribunal for hearing on such point or points by one or more of the other members of the Tribunal, and such point or points shall be decided according to the opinion of the majority of the members of the Tribunal who have heard the case, including those who first heard it:

Provided that if there are only two members of the Tribunal the! Federal Government may appoint an additional member for the purpose of deciding the case on which there is a difference of opinion.

(8)   Subject to the provisions of this Ordinance, the Appellate Tribunal shall have power to regulate its own procedure, and the procedure of Benches of the Tribunal in all matters arising out of the discharge of its functions, including the places at which the Benches shall hold their sittings.