Section 74A in The Kerala Agricultural Income Tax Act, 1991
74A. Settlement Commission.
(1)The Government may appoint for a period of one year, a settlement Commission consisting of a chairman and as many other member as they think fit, to perform the functions assigned to the Settlement Commission by or under this Act. The chairman shall be a person who is a Judicial Officer not below the rank of a District Judge and the other members shall possess such qualifications as may be prescribed.(2)Any vacancy in the office of the members of the Settlement Commission shall be filled by the Government.(3)The functions of the Settlement Commission may be performed,-(i)by a bench consisting of the Chairman and any other member; or(ii)by a bench consisting of the Chairman and two other members; or(iii)by a bench consisting of two or more members other than the Chairman.(4)Any member who has previously dealt with any case coming up before the Commission in any other capacity or is personally interest in any such case shall be disqualified to hear such case.(5)The Settlement Commission may, with the previous sanction of the Government, make regulations consistent with the provisions of this Act and the rules made thereunder for regulating its procedure and the disposal of its business.(6)The regulations under sub-section (5) shall be published in the Gazette.
