Section 3(1) in The West Bengal Taxation Tribunal Act, 1987.
(1)The State Government may, by notification, establish a Tribunal to be called the West Bengal Taxation Tribunal which shall consist of a Chairman and not less than one Judicial Member and one Technical Member.[Provided that notwithstanding the occurrence of any vacancy in the office of a Judicial Member or Technical Member, the Tribunal shall, subject to the provisions of sub-section (12) of this section and the proviso to sub-section (1) of section 6, continue to exercise the jurisdiction powers and authority and perform the functions conferred on it by or under this Act.] [Proviso inserted by W.B. Act 22 of 1989.]
