Abstract: A seat mounting assembly to rotate a seat in a segment of an inclined rotational plane. The assembly rotates at a predetermined angle with respect to the direction of the force of gravity to bank the seat upward as it traverses to either the left or the right. The seat mounting assembly is constructed and arranged to receive a seat and to be mounted in a vehicle, such as a boat. An anti-rotational assembly is provided to control the rotational speed and the segment within the rotational plane in which the assembly reciprocates.