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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.

164. Manner and form of application to the Appellate and Revisional Board for reference to the Tribunal

(1) Application referred to in sub-section (1) of section 92 shall be made in quadruplicate to the Appellate and Revisional Board in such form, and in such manner as prescribed in the regulations made by it.

(2) The application shall contain precisely the question of law arising out of the revisional order involved and shall be accompanied by four copies of every document which, in the opinion of the applicant, should form part of the reference case together with the English translation in quadruplicate of every such document, if it is not in English language.