THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER XIII:APPEAL, REVISION, REVIEW, POWER OF TAKING EVIDENCE ON OATH AND REFERENCE

Body

88A Application by assessing authority for revision under section 87.
	Where any assessing authority is aggrieved by any order being-
(a)	a final appellate order passed under section 84; or
(b)	a final order passed under section 85 or section 86 or section 88 revising or reviewing a final appellate order passed under section 84 in respect of a provisional assessment or any other assessment.

Such assessing authority may make an application, without any fees, for revision under section 87 of such order, to the Appellate and Revisional Board.