The West Bengal Sales Tax Act, 1994
Chapter II : TAXING AUTHORITIES, APPELLATE AND REVISIONAL BOARD AND BUREAU

6. Appellate and Revisional Board

(1) With effect from the appointed day, the West Bengal Commercial Taxes Tribunal constituted under the Bengal Finance (Sales Tax) Act, 1941, (Bengal Act VI of 1941), shall be deemed to have been constituted under this Act and shall be called the West Bengal Commercial Taxes Appellate and Revisional Board.

(2) The State Government shall appoint such number of members of the Appellate and Revisional Board as the State Government thinks fit and shall appoint one of the members of the Appellate and Revisional Board to be the President thereof (hereinafter referred to in this section as the President).

(3) The qualifications, conditions of service and tenure of the members constituting the Appellate and Revisional Board shall be such as may be prescribed.

(4) No decision or action of the Appellate and Revisional Board shall be called in question merely on the ground of any vacancy in the Appellate and Revisional Board.

(5) The functions of the Appellate and Revisional Board may be discharged by any of the members sitting either singly, or in Benches of two or more members, as may be determined by the President.

(6) If the members of a Bench are divided, the decision shall be the decision of the majority, if there be a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the President for hearing on such point or points to one or more of the members of the Appellate and Revisional Board, and such point or points shall be decided according to the majority of the members of the Appellate and Revisional Board who heard the case including those who first heard it :

PROVIDED that if, at any time, the Appellate and Revisional Board consists of only two members and they are divided, the decision of the Appellate and Revisional Board shall be that of the President.

(7) Subject to the previous sanction of the State Government, the Appellate and Revisional Board shall, for the purpose of regulating its procedure (including the place or places at which the Appellate and Revisional Board, the Benches or the Members thereof shall sit) and providing the rules of business, make regulations consistent with the provisions of this Act and the rules made thereunder :

PROVIDED that the regulations so made shall be published in the Official Gazette.

(8) The Appellate and Revisional Board shall have the power to award costs in any matter decided by it for such amount as it may consider reasonably justified in the facts and circumstances of the case.

(9) The amount of cost awarded by the Appellate and Revisional Board against a dealer shall be recoverable from him as if it were the tax due from him under this Act and, in case of default by him, such dues shall be recovered as an arrear of land revenue :

PROVIDED that the provisions of section 9 and section 10 of the Bengal Public Demands Recovery Act, 1913, (Bengal Act lll of 1913) shall not apply to a proceeding for recovery of any cost awarded under this sub-section.

(10) On the cost being awarded by the Appellate and Revisional Board against the State Government, the Commissioner shall arrange for the payment of such cost.