taken into account by the adjudicating officerSection 15 K. Establishment of Securities Appellate TribunalsSection 15 L. Composition of Securities Appellate TribunalSection 15 M. Qualification for appointment as Presiding Officer or Member of Securities Appellate TribunalSection 15 O. Salary and allowances and other terms and conditions of service of Presiding OfficersSection 15 P. Filling up of