(1) No person shall be qualified for appointment as a member of the Appellate and Revisional Board under sub-section (2) of section 7-
(a) unless such person is a member of the West Bengal Higher Judicial Service and has held the post of a District Judge at least for three years, or
(b) unless such person is an officer, not below the rank of an Additional Commissioner in the Directorate of Commercial Taxes under the State Government, or
(c) unless such person is a member of Indian Audit and Accounts Service or a member of the West Bengal Higher Audit and Accounts Service.
(2) A person referred to in clause (a) of sub-rule (1) shall be called a Judicial Member on his appointment in the Appellate and Revisional Board, a person referred to in clause (b) of that sub-rule shall be called an Administrative member and a person referred to in clause (c) of that sub-rule shall be called as an Accounts Member.