The West Bengal Sales Tax Rules, 1995
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Body 244. Functional jurisdiction of revisional authorities under section 80 or section 81

(1) Subject to the provisions of sub-rule (1) of rule 245, 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 80 and accordingly-

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

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

(d) any order passed by an officer referred to in clause (a), clause (b) or clause (c) or clause (ca), or by any of the predecessors-in-office of the Commissioner, may be revised by the Commissioner.

(2) An application under sub-section (l) of section 81 for revision of an order passed by the authority referred to in column (2) of 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):-

Table A

Sl. No.	Order passed by the authority	Order	Revision by the authority
(1)	(2)	(3)	(4)
1	Assistant Commercial Tax. Officer	any order, other than an order of assessment against which an appeal lies under section 79	Assistant Commissioner or Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner.
2	Commercial Tax Officer	any order, other than an order of assessment against which an appeal lies under section 79	Assistant Commissioner or Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner.
3	Assistant Commissioner	any order, other than an order of assessment against which an appeal lies under section 79	Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner
4	Deputy Commissioner	any order, other than an order of assessment against which an appeal lies under section 79	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner
5	Additional Commissioner	any order, other than an order of assessment against which an appeal lies under section 79	Special Commissioner, having jurisdiction, as may be authorised by the Commissioner

(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 (I) 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 assessment	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner
2	Deputy Commissioner	final appellate or revisional order from assessment	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner
3	Additional Commissioner	final appellate or revisional order from assessment	Special Commissioner, having jurisdiction as may be authorised by the Commissioner.
4	Special Commissioner	final appellate or revisional order from assessment	Commissioner
5	Assistant Commissioner	final revisional order under sub-rule (2) of rule 244	Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner
6	Deputy Commissioner	final revisional order under sub-rule (2) of rule 244	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner
7	Additional Commissioner	final revisional order under sub-rule (2) of rule 244	Special Commissioner, having jurisdiction as may be authorised by the Commissioner.
8	Special Commissioner	final revisional order under sub-rule (2) of rule 244	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 80 or section 81, as the case may be.