(1) A dealer, casual dealer, or person, as the case may be, (hereinafter referred to as applicant) who is aggrieved by an order as referred for revision under section 86, shall, within forty five days from the date of receipt of an order, or within such further period as may be allowed by the revisional authority referred to in sub-rule (3) of rule 142, make an application in Form 68 as available in the website of the Directorate of Commercial Taxes, West Bengal, i.e. www.wbcomtax.gov.in by presenting the same in the manner as specified in sub-rule (6) for revision under section 86 to such revisional authority for revision of an order referred to in that section :

Provided that where an applicant seeks a stay of realisation of penalty or stay of operation of an order sought to be revised, he shall present in person or through an agent the application for revision together with his application for such stay.

(2) An application for revision shall contain, inter alia, the following particulars :

(a) the date of order sought to be revised;

(b) the name and designation of the authority who has passed the order referred to in clause (a),

(c) the grounds of the application for revision set out briefly but clearly;

(d) the date of receipt of the order or notice, as the case may be;

(e) prayer of the applicant for remedy of the grievance stated in the grounds of the application.

(3) The application for revision shall be accompanied by-

(a) a copy of the order sought to be revised ;

(b) court fee stamp for the amount of fee as prescribed under rule 207 for making the application for revision.

(4) In the application for revision, the applicant shall endorse that the facts set out and verified in such application are true to the best of his knowledge.

(5) An application for revision in Form no. 68 by a dealer, casual dealer or person, as the case may be, shall be verified and signed by him in the manner referred to in the said Form.

(6) An application for a revision shall be presented to the appropriate revisional authority,-

(a) if the applicant is a registered dealer, then-

(i) firstly, upon transmission by him to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, following the electronic process incorporated therein, the particulars and information in respect of the application for revision in Form 68 as available in that website, along with attachments as may be applicable and

(ii) secondly, upon presenting before such authority by such applicant or by an agent duly authorised by him, within seven days of transmission of the particulars and information as in (a) above, a printout, of the Form 68, obtained from the said website, duly signed , along with all attachments and accompanying documents, duly signed or self attested, by such applicant or by an agent duly authorised by him and only upon such transmission followed by such presentation of the printout of Form 68 along with all attachments and accompanying documents, it shall be treated as a valid presentation of the application for revision by the applicant registered dealer under this rule.

(b) if the applicant is not a registered dealer, then by presentation before the appropriate revisional authority by such applicant or by an agent duly authorised by him, of Form 68 manually in duplicate, duly filled in , signed and verified by such applicant or by an agent duly authorised by him, along with all attachments and accompanying documents.

(7) Where, in respect of an applicant who is a registered dealer, the Form 68 is presented before the appropriate revisional authority-

(a) within seven days from the date of transmission of the particulars and information in respect of the application for revision in Form 68 to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, in the manner provided in sub rule (6), the date of such transmission shall be deemed as the date of presentation of the application for revision in Form 68 before the appropriate revisional authority.

(b) after seven days from the date of transmission of the particulars and information in respect of the application for revision in Form 68 to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, in the manner provided in sub-rule (6), the date of such presentation of the printout of Form 68 before the appropriate revisional authority shall be deemed as the date of presentation of the application for revision in Form 68.

(8) Where it appears to the revisional authority that the dealer, casual dealer or person has not complied with the provisions of sub-rule (2) or sub-rule (3), he may reject the application after giving the dealer an opportunity of being heard.

(9) Where the applicant intends to pay the fee or makes good the deficiencies of such fee by means of court fee stamp or where such applicant intends to furnish the copy of order sought to be revised on any date after making the application, such applicant may, with prior permission of the revisional authority, do so:

Provided that the date on which the applicant pays the fee or makes good the deficiencies of such fee or furnishes a copy of the order sought to be revised, as the case may be, shall, notwithstanding that he has presented the application on any earlier date, be deemed to be the date for presentation of such application for the purpose of counting the period of limitation.