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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 152. Tenure of member of Appellate and Revisional Board.-

(1) A member, other than a Judicial Member, of the Appellate and Revisional Board shall hold his office for a term not exceeding three years from the date he assumes office.

(2) A judicial Member of the Appellate and Revisional Board shall,-

    (a) if such Judicial Member is qualified to be appointed from amongst the members of the West Bengal Judicial Service, hold his office for a term not exceeding three years from the date he assumes office;

    (b) if such Judicial Member is qualified to be appointed from amongst the retired members of the West Bengal Judicial Service, hold his office for a term not exceeding two years from the date of he assumes office or until he attains the age of sixty-two years, whichever is earlier.

(3) The State Government may, on expiration of the term of office of the members specified in sub-rule (1) and sub-rule (2), reappoint him for a further period not exceeding three years on such terms and conditions as it may consider expedient.