(1) The State Government may, by notification, establish with effect from such date as may be specified in the notification, a Board to be known as the Uttar Pradesh State Tax Board to perform the functions conferred on it by or under this, Act or the rules made there under, consisting of the following members:-
ex Officio
Secretary
(2) The Board shall be the apex advisory body regarding system of tax collection, changes in the rate of tax, rules, and procedures, promulgation of schemes, notifications, orders and such other matters as the State Government may from time to time assigned to it.
(3) The members referred to in clause (h) to (j) of sub-section (1) shall be entitled to get such facility or benefit and remuneration as may be determined from time to time by the State Government.