In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-

Amendments

In the said rules, in Chapter XVII, in PART IV.-

(1) in rule 150,-

(a) in sub-rule (1), after clause (a), insert the following clause:-

"(aa) unless such person is a retired member of the West Bengal Judicial Service and he has been holding the post of a District Judge, or an Additional District Judge for at least three years, at any time before his retirement, or";

(b) in sub-rule (2), for the words, letter, figure and brackets "referred to in clause (a) of sub-rule (1)", substitute the words, letters, figure and brackets, "referred to in clause (a) and clause (aa) of sub-rule (1)";

(2) for rule 152, substitute the following rule:-

"152. Tenure of member of Appellate and Revisional Board.-(1) A member, other than a Judicial Member, of the Appellate and Revisional Board shall hold his office for a term not exceeding three years from the date he assumes office.

(2) A judicial Member of the Appellate and Revisional Board shall,-

(a) if such Judicial Member is qualified to be appointed from amongst the members of the West Bengal Judicial Service, hold his office for a term not exceeding three years from the date he assumes office;

(b) if such Judicial Member is qualified to be appointed from amongst the retired members of the West Bengal Judicial Service, hold his office for a term not exceeding two years from the date of he assumes office or until he attains the age of sixty-two years, whichever is earlier.

(3) The State Government may, on expiration of the term of office of the members specified in sub-rule (1) and sub-rule (2), reappoint him for a further period not exceeding three years on such terms and conditions as it may consider expedient.";

(3) in rule 154, for sub-rule (1), substitute the following sub-rule:-

"(1) the State Government may appoint a Judicial Member as the President of the Appellate and Revisional Board under sub-section (2) of section 7:

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. This notification shall be deemed to have come into force with effect from the 1^st day of January, 2007.