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The West Bengal Sales Tax Rules, 1995
253. Constitution of the Appellate and Revisional Board

253. Constitution of the Appellate and Revisional Board

The Appellate and Revisional Board shall consist of -

    (a) two judicial members,

    (b) two 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.