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THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
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Body 151. Constitution of the Appellate and Revisional Board.

The Appellate and Revisional Board shall consist of-

    (a) three Judicial Members,

    (b) three Administrative Members, and

    (c) one Accounts Member :

Provided that the Appellate and Revisional Board shall, notwithstanding vacancy at any time in the office of any member, continue to exercise its jurisdiction, powers and authority and discharge its functions conferred by, or under, this Act.