(1) The Tax Board shall consist of a Chairperson and such members, 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 Chairperson shall be a member of the Indian Administrative Service, Rajasthan Cadre, not below the rank of Principal Secretary, and shall be appointed by the State Government.

(3) One or more members of the Tax Board shall be appointed out of the in-service or retired members of the District Judge Cadre of the Rajasthan Judicial Service, or shall be an eminent Advocate having adequate knowledge of State tax laws and eligible to be appointed as a Judge of the High Court.

Provided that the appointment of retired members of the District Judge Cadre of the Rajasthan Judicial Service or an eminent Advocate shall be made only on the post created in addition to the post encadered in the Rajasthan Judicial Service Rules, 2010.

(4) One or more members of the Tax Board shall be appointed from amongst the members of the Super-time/Selection scale of the Rajasthan Commercial Taxes Service.

(5) One or more members of the Tax Board shall be appointed from amongst the members of the Higher Super-time/ Super-time scale of the Rajasthan Administrative Service.

(6) One or more members of the Tax Board shall be appointed from amongst the members of the Indian Administrative Service, not below the rank of Special Secretary to the Government of Rajasthan or retired officer of the Indian Administrative Service of equivalent rank.

(7) Serving officers of the Indian Administrative Service, Rajasthan Judicial Service, Rajasthan Administrative Service and Rajasthan Commercial taxes Service appointed as members of the Board shall ordinarily be appointed for three years subject to their age of superannuation, in their respective service rules, whereas all other members appointed after their retirement shall hold office for a period of three years or attainment of age of sixty five years, whichever is earlier. The advocate member shall ordinarily be appointed for period of three years or attainment of age of 60 years, whichever is earlier.

(8) (a) The in-service members of the Tax Board other than a serving IAS officer and the advocate member shall draw monthly salary and allowances as admissible to an officer of the Super-time scale of the Indian Administrative Service. A serving IAS officer shall draw monthly salary and allowances as admissible to him in his service. Retired officers appointed as member shall receive salary equal to the amount of last pay drawn minus pension and other allowances as may be payable to him, had he not retired.

(b) The pension of the in service members of the Tax Board, on retirement, shall be determined on the basis of the last pay drawn on the post of member.

(9) Subject to the provisions of sub-rule (7) and (8), the terms and conditions of the service of the in-service members appointed from the Indian Administrative Service, the Rajasthan Judicial Service, the Rajasthan Administrative Service and the Rajasthan Commercial Taxes Service, shall be regulated by their respective service rules applicable to them as a member of that service.

(10) The member referred to in sub-rule (6) and retired members of the District Judge Cadre of the Rajasthan Judicial Service, shall be appointed by the State Government.

(11) The member of the Tax Board referred to in sub-rule (3) other than retired members of the District Judge Cadre of the Rajasthan Judicial Service shall be appointed by the State Government on the recommendation of a Committee consisting of the following:

(12) The member of the Tax Board referred to in sub-rule (4) and (5) shall be appointed by the Government on the recommendation of a committee consisting of the following:-

(13) Subject to the upper age limit provided in these rules, the State Government may extend the tenure of appointment of these members.