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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

265. Copy of the revisional order to be sent by the Appellate and Revisional Board

A copy of an order passed on revision under section 82, or on review under section 83, by the Appellate and Revisional Board shall be sent to the appropriate appellate authority or revisional authority whose order forms subject matter of such revision or review and to the dealer, casual trader or person who has made the application for revision or review, or who is adversely affected by the order passed, on its own motion, under section 83.