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The West Bengal Sales Tax Rules, 1995
Chapter XVII - Part IV : Constitution of the Appellate and Revisional Board, qualifications of its members and procedure for revision and review by it

Body 256. Appointment of the President of the Appellate and Revisional Board

(1) the State Government may appoint a Judicial Member as the President of the Appellate and Revisional Board under sub-section (2) of section 6:

Provided that no Judicial Member shall be appointed as the President unless he has been a District Judge or has acted as a Judicial Member of the Appellate and Revisional Board for a period of one year.

(2) When a vacancy in the Office of the President occurs for any reason, or when the President is unable to discharge his function during his tenure owing to his absence, illness or any other reasons, the other Judicial Member in such Board shall act as the President and discharge the functions of the President until the President, or a new President after being appointed by the State Government under sub-section (2) of section 6, assumes the office :

Provided that when no Judicial Member is present in his officer to discharge the functions of the President under this sub-rule, the senior most member, among the Administrative Members and Accounts Members of the Board, shall discharge the functions of the President until the Judicial member empowered to discharge the functions of the President or the President, assumes his office.