Section 4A of The Kerala General Sales Tax Act, 1963 (No.15 of 1963) View Chapter 2

Settlement Commission.

(1) The Government may appoint, for a period of one year, a settlement commission consisting of a chairman and as many other members as they think fit, to perform a function assigned to the settlement Commission by or under this Act. The chairman shall be the person who is Judicial officer not below the rank of a District Judge and the other member shall possess such qualification as may be prescribed. -

(2) Any vacancy in the office of the member of the settlement commission shall be filled by the government

(3) The function of the settlement commission may be performed-

(i) by a bench consisting of chairman and any other members ;or

(ii) by a bench consisting chairman and two other members or

(iii) by a bench of two or more members other than chairman;

(4) Any members who has previously dealt with any case coming up before the commission in any other capacity or is personally interested in any such cases shall be disqualified to here such cases.

(5) The commission may, with the previous sanction of the government, make regulating consisting with the previous of this act and the rule made there under for regulating its procedure and the disposal of this business.

(6) The regulation made under sub-section (5) shall be published in Gazette.