THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
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Body 142. Functional jurisdiction of revisional authorities under section 85 or section 86.

(1) Subject to the provisions of sub-rule (1) of rule 143, and in the interest of revenue, any assessment made or order passed under the Act and the rules made thereunder may be revised suo motu under section 85, and accordingly-

(a) any order passed by an Assistant Sales Tax Officer, or a Sales Tax Officer as registering authority, assessing authority, or otherwise, may be revised by an Assistant Commissioner, or a Deputy Commissioner as may be notified by the Commissioner, on his own motion, who has jurisdiction over such Assistant Sales Tax Officer or Sales Tax Officer,

(b) any order passed by an Assistant Commissioner, as registering authority or assessing authority or otherwise, may be revised by a Deputy Commissioner, or an Additional Commissioner as may be notified by the Commissioner, on his own motion, who has jurisdiction over such Assistant Commissioner,

(d) any order passed by an Additional Commissioner may be revised by a Special Commissioner on his own motion.

(e) any order passed by an officer referred to in clause (a), clause (b),clause (c) or clause (d), may be revised by the Commissioner on his own motion.

(f) any order passed by any of the predecessors-in-office of the Commissioner: may he revised by the Commissioner on his own motion:

(2) An application under sub-section (1) of section 86 for revision of an order passed by the authority referred to in column (2) of the Table A below, relating to an order referred to in column (3) of the said Table shall be made at the first instance to the authority referred to in column (4) of the said table:-

TABLE A

Sl. No.	Order passed by the authority	Order	Revision by the authority
(1)	(2)	(3)	(4)
1	Assistant Sales Tax Officer	any order, other than an order of provisional assessment or any other assessment against which an appeal lies under section 84	Assistant Commissioner or Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner.
2	Sales Tax Officer	any order, other than an order of provisional assessment or any other assessment against which an appeal lies under section 84	Assistant Commissioner or Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner.
3	Assistant Commissioner	any order, other than an order of provisional assessment or any other assessment against which an appeal lies under section 84	Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner.
4	Deputy Commissioner	any order, other than an order of provisional assessment or any other assessment against which an appeal lies under section 84	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner.
5	Additional Commissioner	any order, other than an order of provisional assessment or any other assessment against which an appeal lies under section 84	Special Commissioner having jurisdiction.

(2A) An application for revision-

(a) of an order mentioned in column (3), and passed by the authority mentioned in column (2), against serial Nos. 1, 2, 3 and 4 of column (1) of the Table B below; (b) of an order, passed under sub-rule (2) at the first instance by the authority referred to in column (4) of Table A, mentioned in column (3) against serial Nos. 5, 6, 7 and 8 of column (1) of the Table B below, shall be made to the authority referred to in column (4) of the Table B below:-

TABLE B

Sl. No.	Order passed by the authority	Order	Revision by the authority
(1)	(2)	(3)	(4)
1	Assistant Commissioner	Final Appellate or revisional order from provisional assessment or any other assessment	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner.
2	Deputy Commissioner	Final Appellate or revisional order from provisional assessment or any other assessment	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner.
3	Additional Commissioner	Final Appellate or revisional order from provisional assessment or any other assessment	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner.
4	Special Commissioner	Final Appellate or revisional order from provisional assessment or any other assessment	Commissioner.
5	Assistant Commissioner	Final revisional order under subrule (2) of rule 142	Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner.
6	Deputy Commissioner	Final revisional order under subrule (2) of rule 142	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner.
7	Additional Commissioner	Final revisional order under subrule (2) of rule 142	Special Commissioner, having jurisdiction, as may be authorised by the Commissioner.
8	Special Commissioner	Final revisional order under subrule (2) of rule 142	Commissioner.

(3) The authorities referred to in sub-rule (1) or sub-rule (2) shall be called the revisional authority for the purposes of section 85 or section 86, as the case may be.