s 19 Appeals Boards
19.—(1) For the purpose of hearing appeals in respect of any award made by the Collector under this Act, there are constituted one or more Appeals Boards consisting of a Commissioner of Appeals or a Deputy Commissioner of Appeals, either sitting alone or with 2 assessors in the manner provided by section 26. (2) The Commissioner and the Deputy Commissioner must be appointed by the President, and a person is not eligible to be appointed or to remain a Commissioner or Deputy Commissioner if the person —(a) is a Member of Parliament; (b) is an undischarged bankrupt; (c) has been sentenced to imprisonment for a term exceeding 6 months and has not received a free pardon; or (d) has a mental disorder and is incapable of managing himself or herself or his or her affairs.[21/2008] (3) The Commissioner and the Deputy Commissioner hold office for a period of 2 years from the date of their appointments and are eligible for reappointment. (4) The Commissioner and the Deputy Commissioner are deemed to be public servants within the meaning of the Penal Code 1871, and enjoy the same judicial immunity as is enjoyed by a Supreme Court Judge.[40/2019] (5) The President may at any time revoke the appointments of the Commissioner and the Deputy Commissioner.