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The West Bengal Sales Tax Rules, 1995
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Body 256. Appointment of the President of the Appellate and Revisional Board

(1) The State Government may appoint under sub-section (2) of section 6 a Judicial Member who is senior to all other Judicial Members, as the President of the Appellate and Revisional Board.

Explanation.- The seniority of the Judicial Members appointed in the Appellate and Revisional Board shall be determined on the basis of the gradation list of the West Bengal Higher Judicial Service.

(2) When a vacancy in the Office of the President occurs for any reason, or when the President is unable to discharge his function 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 6, assumes the office :

Provided that when no Judicial Member is present in his officer to discharge the functions of the President under this sub-rule, the senior most member, among the Administrative Members and Accounts Members 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.