DEMO|

THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
-

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 motto 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 a Deputy Commissioner or a Joint 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 a Deputy Commissioner or a Joint Commissioner, as a registering authority or as an assessing authority or otherwise, may be revised by a Senior Joint Commissioner or an Additional Commissioner, on his own motion, who has jurisdiction over such Deputy Commissioner or Joint Commissioner, as the case may be;

    (c) any order passed by a Joint Commissioner or a Senior Joint Commissioner may be revised by an Additional Commissioner or by a Special Commissioner on his own motion;

    (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 Deputy Commissioner or Joint Commissioner or Senior Joint 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 Deputy Commissioner or Joint Commissioner or Senior Joint Commissioner, having jurisdiction, as may be authorised by the Commissioner.
3 Deputy Commissioner any order, other than an order of provisional assessment or any other assessment against which an appeal lies under section 84 Joint Commissioner, having jurisdiction, as may be authorised by the Commissioner.
4 Senior Joint Commissioner any order, other than an order of provisional assessment or any other assessment against which an appeal lies under section 84 Additional Commissioner or Special 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 Deputy Commissioner or Joint 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 Senior Joint 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 Joint Commissioner Final revisional order under subrule (2) of rule 142 Senior Joint Commissioner, having jurisdiction, as may be authorised by the Commissioner.
6 Senior Joint 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.