Section 4E in Kerala General Sales Tax Rules, 1963
4E. Settlement Commission.
- The settlement commission to be appointed under section 4A of the Act, shall consist of the chairman and two other members of whom one shall be an officer of the Commercial Tax Department not below the rank of commissioner and the other shall be a Charted Account as defined in the Charted Accounts Act, 1949 (Central Act 38 of 1949).
