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The West Bengal Sales Tax Rules, 1995
Chapter XVII - Part V : Constitution and condition of service of members of Settlement Commission, manner of making application to Settlement Commission and disposal of application by Settlement Commission

Body 266A. Constitution of the Settlement Commission.-

(1) The Settlement Commission shall consist of not less than three members to be appointed by the State Government from the-

    (a) in-service Additional Commissioners or special Commissioners;

    (b) retired Additional Commissioners or special Commissioners;

Provided that no retired Additional Commissioners or special Commissioners who is engaged in any employment or practicing as an advocate or in any other capacity before any court or tribunal or authority under the Act shall be eligible to be a member of the Settlement commission

(2) The State Government may appoint one of the members as the Chairman of the Settlememt Commission.

(3) The Settlement Commission shall have its office at 14, Beliaghata Road, Kolkata-700 015.