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THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
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Body 164A. Constitution of Settlement Commission.-

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

    (a) in service Additional Commissioner or Special Commissioner;

    (b) retired Additional Commissioner or Special Commissioner:

Provided that no retired Additional Commissioner or Special Commissioner who is engaged in any employment or practising 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 the 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 the senior most officer shall be the Chairman; or

    (c) retired and in service Additional Commissioner or Special Commissioner or both then the senior most officer from amongst the in service Additional Commissioner or Special Commissioner shall be the Chairman.

(4) The Settlement Commission shall have its office at 14, Beliaghata Road, Kolkata-700 015.