9. The Tax Board and its members

(1) The Tax Board shall consist of a Chairperson and such members, as may be determined by the State Government, for the proper discharge of the functions and duties conferred upon it, under the Act or any other Act.

(2) The Chairperson shall be a member of the Indian Administrative Service, Rajasthan Cadre, not below the rank of Principal Secretary to the Government of Rajasthan, and shall be appointed by the State Government.

(3) One or more members of the Tax Board shall be appointed out of the members of the Rajasthan Higher Judicial Service, being the Senior District and Sessions Judge or shall be an eminent Advocate having adequate knowledge of State tax laws and fit for appointment as a Judge of the High Court.

(4) One or more members of the Tax Board shall be appointed from amongst the members of the Super-time/Selection scale of the Rajasthan Commercial Taxes Service.

(5) Other members of the Tax Board shall be appointed out of the members of the Supertime/ Selection scale of the Indian Administrative Service/the Rajasthan Administrative Service/the Rajasthan Commercial Taxes Service.

(6) Subject to the age of superannuation, the Chairperson and members of the Tax Board shall ordinarily be appointed for a period of three years. The advocate member shall not continue in office as such member after attaining the age of 60 years.

(7)(a) The members of the Tax Board shall draw monthly salary and allowance as admissible to an officer of the Super-time scale of the Indian Administrative Service.

(b) The pension of members, other than the advocate member, of the Tax Board on retirement shall be determined on the basis of the last pay and allowances drawn on the post of member.

(8) Subject to the provisions of sub-rule (6) and (7), the terms and conditions of the service of the members appointed from the Indian Administrative Service, the Rajasthan Higher Judicial Service, the Rajasthan Administrative Service and the Rajasthan Commercial Taxes Service, shall be regulated by the respective rules applicable to the members of that service.

(9) The member referred to in sub-rule (5), when belonging to Indian Administrative Service shall be appointed by the State Government, and if such member is appointed from the Rajasthan Administrative Service/Rajasthan Commercial Taxes Service, the procedure of appointment shall be as per sub-rule (11).

(10) The member of the Tax Board referred to in sub-rule (3) shall be appointed by the Government on the recommendation of a Committee consisting of the following:

(i) The Chief Justice of the High Court of Judicature for Rajasthan. (Chairperson)

(ii) The Chairperson of the Rajasthan Public Service Commission. (Member)

(iii) The Chief Secretary to the Government of Rajasthan. (Member)

(iv) The Chairperson of the Tax Board. (Member)

(v) The Additional Chief Secretary/Principal Secretary/Secretary to the Government, Finance Department, Rajasthan. (Member-Secretary)

(11) Subject to the provisions of sub-rule (9), the member of the Tax Board referred to in sub-rule (4) and (5) shall be appointed by the Government on the recommendation of a committee consisting of the following:

(i) The Chief Secretary to the Government of Rajasthan. (Chairperson)

(ii) The Chairperson of the Tax Board. (Member)

(iii) The Principal Secretary/The Secretary to the Government, Department of Personnel, Rajasthan. (Member)

(iv) The Additional Chief Secretary/ The Principal Secretary/Secretary to the Government, Finance Department, Rajasthan. (Member-Secretary)

(12) Subject to the upper age limit provided in sub-rule (6), a subsequent extension in the period of the appointment of the Chairperson and the members of the Tax Board, may be granted by the State Government.