The provisions of section 7 (except those relating to Recovery Officer) shall, so far as may be, apply to an Appellate Tribunal as they apply to a Tribunal and accordingly references in that section to “Tribunal” shall be construed as references to “Appellate Tribunal” and references to “Recovery Officer” shall be deemed to have been omitted.
CHAPTER II ESTABLISHMENT OF TRIBUNAL AND APPELLATE TRIBUNAL
Section 12: Staff of the Appellate Tribunal
The Recovery of Debts and Bankruptcy Act, 1993