In exercise of the power conferred by sub-section (1) of section 8A of the West Bengal Sales Tax Act, 1994 (West Ben.Act XLIX of 1994) as subsequently amended (hereinafter referred to as the said Act), the Governor is pleased hereby to establish, with imemdiate effect, a Commission to be known as the West Bengal Sales Tax Settlement Commission, with a view to discharging the function assigned to it under the said Act.