67. Constitution of the Tax Settlement Board.

(1) The Tax Settlement Board shall consist of -

(a) a Chairperson; and

(b) two or more members, as may be appointed by the State Government.

(2) The Commissioner shall be the ex-officio Chairperson of the Tax Settlement Board.

(3) One or more members of the Tax Settlement Board shall be appointed from amongst the super time / selection scale officers of the Rajasthan Administrative Service / Rajasthan Commercial Taxes Service.