Section 111 ·

(1) The Municipal Assessment Tribunal shall consist of a Chairman and not more than two other members. (2) The Chairman shall be a person who is or has been a member of the West Bengal Higher Judicial Service and at least one of the other members shall be a person having experience in municipal affairs, valuation or assessment. (3) The manner of transaction of business of the Tribunal shall be such as may be prescribed. Amendment and alteration of assessment list.