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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.

161. Review by the Appellate and Revisional Board on application by dealer, etc.

(1) An application for review of a revisional order passed by the Appellate and Revisional Board shall be presented within forty five days from the date of the order sought to be reviewed be, made in Form no. 68 by a dealer, casual dealer or person.

(2) The provisions of rule 144 and rule 145 shall apply mutatis mutandis to the application for review to the Appellate and Revisional Board.

(3) An application for review shall ordinarily be heard by the Bench comprising the member or members which passed the revisional order under sub-section (1) of section 87:

Provided that where one or more members of the Bench are unable to hear and dispose of an application for review due to transfer, resignation or retirement on superannuation, the President of Board may name any member or members in place of the member or members who are not available, for hearing and disposal of such application.

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