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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

264. Suo motu review of its order by the Appellate and Revisional Board

(1) The Bench of the Appellate and Revisional Board comprising the same member or members which passed revisional order under section 82 may, on its own motion review such revisional order within one year from the day of such revisional order :

Provided that where one or more members of the Bench which passed a revisional order under section 82 are unable to hear and dispose of an application for review under section 83, due to transfer, resignation or retirement on superannuation, the President may, in his discretion, name the member or members in the place of those absentee members for hearing and disposal of such application.

(2) The provisions of rule 249 shall apply mutatis mutandis to every proceedings for review by the Appellate and Revisional Board under section 83.