DEMO|

The West Bengal Sales Tax Rules, 1995
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Body 266A. Constitution of the Settlement Commission.-

(1) The Settlement Commission shall consist of not less than three members to be appointed by the State Government from the-

    (a) in-service Additional Commissioners or special Commissioners;

    (b) retired Additional Commissioners or special Commissioners;

Provided that no retired Additional Commissioners or special Commissioners who is engaged in any employment or practicing as an advocate or in any other capacity before any court or tribunal or authority under the Act shall be eligible to be a member of the Settlement commission

(2) One of the members shall be chairman of the Settlement commission

(3) If such Commission consists of-

    (a) retired Additional Commissioner or special Commissioner or both then that Additional Commissioner or special Commissioner who joined the Commission first shall be the Chairman: or

    (b) in-service Additional Commissioner or special Commissioner or both then seniormost officer shall be chairman: or

    (c) retired and in-service Additional Commissioner or special Commissioner or both then the seniormost officer from amongst the in service Additional Commissioner or special Commissioner shall be chairman:

    (d) The Settlement Commission shall have its office at 14, Beliaghata Road, Kolkatta-700 015