259. Constitution of Benches for hearing of applications for revision
(1) The Appellate and Revisional Board shall exercise its jurisdiction, powers and authority, and discharge its functions, conferred on it by section 82 or the rules made thereunder, by such Benches comprising one or more members as may be constituted from time to time by the President of such Board in accordance with the regulations made in this behalf under sub-section (7) of section 6.
(2) Where the disputed amount of tax or interest, as the case may be, involved in an application for revision presented to the Appellate and Revisional Board under section 82 does not exceed fifty lakh rupees, such application shall be heard and disposed of ordinarily by a Bench comprising one or more members as may be determined by the President in accordance with the regulations, if any, made in this behalf by the Appellate and Revisional Board under sub-section (7) of section 6.
(3) Where the disputed amount of tax or interest, as the case may be involved in an application for revision presented to the Appellate and Revisional Board under section 82 exceeds fifty lakh rupees, such application shall be heard and disposed of by a Bench comprising two or more members as may be determined by the President in accordance with the regulations, if any, made in this behalf by the Appellate and Revisional Board under sub-section (7) of section 6.
Explanation
(i) in a case where an application for revision is presented to the Appellate and Revisional Board under sub-section (1) of section 82, the expression "disputed amount of tax or interest" shall mean the balance amount of tax or interest, as the case may be, which remains after deducting such amount of tax or interest as may be admitted to be due from him by an appellant from the total amount of tax, payable after assessment under section 45 or section 46 or interest payable upon determination made under section 49, as the case may be, or
(ii) in a case where an application for revision is presented to the Appellate and Revisional Board under sub-section (3) or sub-section (5) of section 82, the expression "disputed amount of tax or interest", shall mean the amount of tax or interest, as the case may be, which may in the opinion of the Commissioner, become payable by a dealer, casual trader, or person, in addition to the amount of tax or interest which stands after modification in appeal under section 79 or on revision, or review of the appellate order under section 80 or section 83, as the case may be.
(4) The criterion of fifty lakh rupees in respect of the disputed amount of tax or interest, as the case may be, in the matter of constitution of a bench in the Appellate and Revisional Board as referred to in sub-rule (2) or sub-rule (3), as the case may be, shall also apply in respect of hearing and disposal of an application for revision under the Act, pending on the date of coming into force of this sub-rule, or under any of the Acts repealed under sub-section (1) of section 106.