68N. Constitution of Appellate Tribunal.
(1) The Central Government may, by notification in the Official Gazette, constitute an Appellate Tribunal to be called the Appellate Tribunal for Forfeited Property consisting of a Chairman and such number of other members (being officers of the Central Government not below the rank of Joint Secretary to the Government) as the Central Government thinks fit, to be appointed by that Government for hearing appeals against the order made under Section 68-F, Section 68-1, sub-section (1) of Section 68-K or Section 68-L.
(2) The Chairman of the Appellate Tribunal shall be a person who is or has been or is qualified to be a Judge of the Supreme Court or of a High Court.
(3) The terms and conditions of service of the Chairman and other members shall be such as may be prescribed.