Section 4 — Principal seat and other places of sittings of Board of Revenue

(1) The principal seat of the Board shall be at such place as the State Government may, by notified order, appoint.

(2) Notwithstanding anything contained in sub-section (1), the President and members of the Board may also sit at such other place or places as the President of the Board may with the approval of the State Government, appoint.