DEMO|

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 154. Appointment of the President of the Appellate and Revisional Board.

(1) the State Government may appoint a Judicial Member as the President of the Appellate and Revisional Board under sub-section (2) of section 7:

Provided that no Judicial Member shall be appointed as the President unless he has been a District Judge or has acted as a Judicial Member of the Appellate and Revisional Board for a period of one year.

(2) When vacancy in the Office of the President occurs for any reason, or when the President is unable to discharge his functions during his tenure owing to his absence, illness or any other reasons, the other Judicial Member in such Board shall act as the President and discharge the functions of the President until the President, or a new President after being appointed by the State Government under sub-section (2) of section 7, assumes the office :

Provided that when no Judicial Member is present in his office to discharge the functions of the President under this sub-rule, the senior most member, among the Administrative Members and Accounts member of the Board, shall discharge the functions of the President until the Judicial Member empowered to discharge the functions of the President or the President, assumes his office.