(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.
10[(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.
20. An Officer appointed by the Authority in that behalf, shall be present at the proceedings before the Board of Appeal. He shall not be required to give evidence in such proceedings but the President may require him to assist the Board in any advisory capacity.
21. The Board of Appeal may sit either at the headquarters of the President or at any other place in Gandhidham which he may deem convenient for the consideration, and decision of any matter before such Board.
22. Every party to any proceeding before the Board of Appeal shall be entitled to appear either in person or by this recognised agent.
23. All questions of law and procedure shall be decided by the President. All other questions shall be decided by the President and the two Assessors, or by a majority of them.