Constitution of Board of Appeal.

(1) The Board of Appeal shall consist of a President and two Assessors. (2) The President shall be the District Judge, Kutch. (3) The President shall appoint fit and proper persons as Assessors. (4) The President and the Assessors shall be members of the Board of Appeal for such period as may be required by such Board to decide a reference under the proviso to sub-section (1) of section 12 or an appeal under section 18. (5) The State Government may, if it thinks fit, remove for incompetence or misconduct or any other good and sufficient reason an Assessor appointed under sub-section (3). (6) If any Assessor is removed or dies or refuses or neglects to act or becomes incapable of acting, the President shall appoint forthwith a fit and proper person to take the place of such Assessor.