65 Appointments to the Tribunal shall be made by the State Government -

(a) in the case of persons who have been judges of the High Court or are members of the Uttar Pradesh Higher Judicial Service, in consultation with the High Court;

(b) in the case of Advocates, in consultation with the Uttar Pradesh Public Service Commission; and

(c) in the case of persons belonging to the Uttar Pradesh Trade Tax service or Uttar Pradesh Value Added Tax Service, by selection on the principle of merit from amongst persons who hold or have held a post not below the rank of Joint Commissioner.