8A. Establishment of West Bengal VAT settlement commission
(1) The State Government may, by notification, establish a Commission to be known as the West Bengal Value Added Tax Settlement Commission (hereinafter referred to as the “Settlement Commission”) to discharge the function assigned to it under the Act.
(2) The Settlement Commission shall consist of not less than three members.
(3) No person shall be eligible for appointment as a member of the
Settlement Commission, unless—
(a) he is an Additional Commissioner or a Special Commissioner; or
(b) he has been, prior to his retirement on superannuation from the service of the State Government, an Additional Commissioner or a Special Commissioner.
(4) A member of the Settlement Commission shall hold office for a term of two years from the date on which he enters upon his office or until he attains the age of sixty-two years, whichever is earlier.
(5) The other terms and conditions of appointment, salary or allowances payable to a member shall be such as may be prescribed.
(6) A member of the Settlement Commission shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.
(7) The Settlement Commission shall sit in the bench of three members at such place, and discharge its functions in such manner, as may be prescribed.
