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State of Rajasthan - Section

Section 8A in The Rajasthan Sales Tax Rules, 1995

8A. The Settlement Board and its members.

(1)The Settlement Board shall consist of a Chairman and two or more members, as may be appointed by the State Government.
(2)The Chairman shall be a retired judge of the High Court or a serving or retired officer of the Indian Administrative Service, Rajasthan Cadre, not below the rank of Principal Secretary.
(3)One or more members of the Settlement Board shall be appointed from amongst the retired selection/super time scale officers of the Indian Administrative Service, Rajasthan Cadre, having experience of sales tax laws.
(4)One or more members of the Settlement Board shall be appointed from amongst the retired selection/super time scale officers of the Rajasthan Commercial Taxes Service, who has served as member of the Tax Board.
(5)The Chairman and the members of the Settlement Board shall ordinarily be appointed for a period of one year, which may further be extended by the State Government for one year at a time but not exceeding three years in all.
(6)Where the Chairman of the Settlement Board is a retired judge of the High Court or a retired member of the Indian Administrative Service, he shall draw fee per sitting as may be determined by the State Government. In case the Chairman is a serving member of the Indian Administrative Service, Rajasthan Cadre, he shall draw salary and allowances as may be admissible to him but he shall not be entitled to draw any sitting fee.
(7)The member of the Settlement Board, shall draw fee per sitting as may be determined by the State Government.
(8)The State Government at any time, in the public interest, may revoke the appointment of the Chairman or the members.
(9)There shall be a Secretary of the Settlement Board appointed by the State Government, from the selection/super time Scale officers of the member of the Rajasthan Commercial Taxes Service, who shall exercise such powers and discharge such functions as may be assigned to him by the Chairman.