Appeals Boards
19.—(1)  For the purpose of hearing appeals in respect of any award made by the Collector under this Act, there shall be constituted one or more Appeals Boards consisting of a Commissioner of Appeals or a Deputy Commissioner of Appeals, either sitting alone or with two assessors in the manner provided by section 26.
(2)  The Commissioner and the Deputy Commissioner shall be appointed by the President, and no person shall be eligible to be appointed or to remain a Commissioner or Deputy Commissioner who —
(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)is mentally disordered and incapable of managing himself or his affairs.
[Act 21 of 2008 wef 01/03/2010]
(3)  The Commissioner and the Deputy Commissioner shall hold office for a period of two years from the date of their appointments and shall be eligible for reappointment.
(4)  The Commissioner and the Deputy Commissioner shall be deemed to be public servants within the meaning of the Penal Code [Cap. 224], and shall enjoy the same judicial immunity as is enjoyed by a Judge of the Supreme Court.
(5)  The President may at any time revoke the appointments of the Commissioner and the Deputy Commissioner.