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The West Bengal Sales Tax Rules, 1995
Chapter XVII - Part IV : Constitution of the Appellate and Revisional Board, qualifications of its members and procedure for revision and review by it

253. Constitution of the Appellate and Revisional Board

The Appellate and Revisional Board shall consist of -

    (a) three judicial members,
    (b) three Administrative Members, and
    (c) one Accounts Member :
    Provided that the Appellate and Revisional Board shall, notwithstanding vacancy at any time in the office of any member, continue to exercise its jurisdiction, powers and authority and discharge its functions conferred by, or under, this Act.