DEMO|

Rules

2(7) "Commissioner"

2(29) "Rules"

3 Commissioner and other authorities and delegation of power by Commissioner

244 Functional jurisdiction of revisional authorities under section 80 or section 81

245 Proceedings for suo motu revision by the revisional authorities

2(1)(f) "appropriate revisional authority"

3 Restrictions and Conditions subject to which power to be delegated by Commissioner

111 Termination of the benefit of deferment of payment of tax for contravention of provisions of the Act and the rules made thereunder

124 Termination of deferment of payment of tax for contravention of provisions of the Act and the rules made thereunder

135 Discontinuation of the benefit of remission of tax for contravention of the provisions of the Act and the rules made thereunder

144 Discontinuation of the benefit of remission of tax for contravention of the provisions of the Act and the rules made thereunder

257 Cases in which the applications for revision lie before the Appellate and Revisional Board

259 Constitution of Benches for hearing of applications for revision

225A. Informing Commissioner electronically of date time and place of exit of goods vehicle outside West Bengal.-

The West Bengal Sales Tax Act, 1994
Chapter IX : APPEAL, REVISION, REVIEW, POWER OF TAKING EVIDENCE ON OATH AND REFERENCE

80. Suo motu revision by the Commissioner

Subject to such rules as may be made and for reasons to be recorded in writing, the Commissioner may, on his own motion, revise any assessment made or order passed by a person appointed under sub-section (1) of section 3 to assist him.