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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XIV : Appeal, revision and review of an order and reference of cases to the West Bengal Taxation Tribunal.

Body 160. Relaxation of rules for payment of fees for filling of 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 207. be payable by-


    (a) the Commissioner, a Special Commissioner, an Additional Commissioner,     Senior Joint Commissioner or a Joint Commissioner or a Deputy Commissioner, as the case may be, for filing a memorandum under sub-section (4) of section 87 to the Appellate and Revisional Board:

    (b) the Senior Joint Commissioner or the Joint Commissioner or the Deputy Commissioner or the Sales Tax Officer, as the case may be, for filing a petition under section 88A to the Appellate and Revisional Board.