(1) Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Appellate and Revisional Board may, upon application, revise a final appellate or revisional order from an order of assessment subject of the provisions of section 82A.

PROVIDED that where an applicant fails to appear in person or through an authorised agent on the date and at the time and place fixed for hearing on the application for revision preferred by him, the Appellate and Revisional Board may, in its discretion, dismiss such application for such default of the applicant :

PROVIDED FURTHER that the Appellate and Revisional Board may, upon application filed by an applicant within forty-five days from the date of order of dismissal of an application for revision for default passed by it under the first proviso, or within such further time as it may allow for cause shown to its satisfaction, restore the application for revision so dismissed.

(2) All applications for revision of appellate or revisional orders from orders of assessment pending before the West Bengal Commercial Taxes Tribunal constituted under the Bengal Finance (Sales Tax) Act, 1941, (Ben. Act VI of 1941) on the date immediately before the appointed day, shall, on and from such appointed day, stand transferred to the Appellate and Revisional Board and the provisions of section 8 of the Bengal General Clauses Act, 1899, (Ben. Act I of 1899), shall apply, for disposal of such applications, as if this Act had not been passed.

(3) Where during the pendency of an application for revision preferred by a dealer under sub-section (1) before the Appellate and Revisional Board, the Commissioner, having discovered-

(a) any error or omission, whether in fact or law, in the final appellate or revisional order referred to in sub-section (1), or

(b) any concealment by a dealer of his turnover of sales or purchases or incorrect statement by such dealer of particulars of his sales or purchases or claim for deduction of any part of gross turnover of sales or purchases or claim for lower rate of tax payable under this Act,

is of the opinion that the amount of tax assessed is liable to be enhanced from what has been made in the order of assessment or in the final appellate or revisional order in the matter of the amount of tax so assessed, as the case may be, he may, subject to such rules as may be made, file, at any time before the application for revision is finally heard by the Appellate and Revisional Board, a memorandum bringing to its notice the error or omission referred to in clause (a) or the concealment by the dealer of the turnover of sales or purchases or incorrect statement by him of the particulars referred in clause (b).

(4) The Appellate and Revisional Board shall, while proceeding to revise under sub-section (1) any final appellate or revisional order from order of assessment, entertain the memorandum filed under sub-section (2) as an application by the Commissioner for revision and pass such revisional order as it deems fit.

(5) Where the Commissioner, after revision made by the Appellate and Revisional Board under sub-section (1), discovers any concealment by a dealer of his turnover of sales or purchases or incorrect statement by a dealer of particulars of his sales or purchases or claim for deduction of any part of gross turnover of sales or purchases or claim for lower rate of tax, he may, subject to such rules as may be made, make, within four, years from the date of order of the Appellate and Revisional Board, an application to the Appellate and Revisional Board, and the Appellate and Revisional Board may thereupon, after giving the Commissioner and the dealer a reasonable opportunity of being heard, review its order passed under sub-section (1) and pass such order as it deems fit.

(6) Notwithstanding anything contained in sub-section (1), no application shall be filed before the Appellate and Revisional Board during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, against any final appellate or revisional order from an order of assessment.