(1)The Tax Board shall consist of a Chairman and [such members] [Substituted by Notification dated 24-4-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 28-4-1998, page 17-3, w.e.f. 28-4-1998.], as may be determined by the State Government, for the proper discharge of the functions and duties conferred upon it, under the Act or any other Act.(2)The Chairman shall be a member of the Super-time Scale of the Indian Administrative Service Rajasthan cadre not below the rank of an Additional Secretary to the Government of India, and shall be appointed by the State Government.(3)[One or more members] [Substituted by Notification dated 24-4-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 28-4-1998, page 17-3, w.e.f. 28-4-1998.] of the Tax Board shall be appointed out of the members of the Rajasthan Higher Judicial Service, being [x x] [Deleted by Notification dated 24-4-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 28-4-1998, page 17-3, w.e.f. 28-4-1998.] the Senior District and Sessions Judges or shall be an eminent Advocate fit for appointment as a Judge of the High Court.(4)[One or more members] [Substituted by Notification dated 24-4-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 28-4-1998, page 17-3, w.e.f. 28-4-1998.] of the Tax Board shall be appointed from amongst the members of the super-time/selection scale of the Rajasthan Commercial Taxes Service.(5)Other members of the Tax Board shall be appointed out of the members of the Super-time/Selection Scale of Indian Administrative Service/the Rajasthan Administrative Service/ Rajasthan Commercial Taxes Service.(6)Subject the the age of superannuation, the Chairman and members of the Tax Board shall ordinarily be appointed for a period of three years. The Advocate member shall not continue in office as such member after attaining the age of 58 years:[Provided that the term of office of the members appointed from Rajasthan Administrative Service/Rajasthan Commercial Taxes Service may be extended upto a maximum of sixty years of age, by the State Government on the recommendation of the Committee, comprising of the following :-
