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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XIV : Appeal, revision and review of an order and reference of cases to the West Bengal Taxation Tribunal.

Body 151. Constitution of the Appellate and Revisional Board.

The Appellate and Revisional Board shall consist of-

    (a) four 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.