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The West Bengal Sales Tax Rules, 1995
Chapter XVII - Part IV : Constitution of the Appellate and Revisional Board, qualifications of its members and procedure for revision and review by it

Body 262. Relaxation of rules for payment of fees for filing in memorandum for revision or application for review by the taxing authorities before the Appellate and Revisional Board

No fees shall, notwithstanding the provisions of rule 275, be payable by the Commissioner, Additional Commissioner, Senior Joint Commissioner , Joint Commissioner or Deputy Commissioner, as the case may be, for filing a memorandum under sub-section (5) of section 82 to the Appellate and Revisional Board.