(1) The Commissioner shall, for the purpose of section 87A, constitute an authority, to be called the fast track revisional authority (hereinafter referred to in this sub-rule as authority), and such authority shall be a Bench of-

(a) two Special Commissioners; or

(b) one Special Commissioner and one Additional Commissioner; or

(c) two Additional Commissioners,

as may be selected by the Commissioner:

Provided that such authority to be constituted by the Commissioner, may be one or more in number and the Commissioner shall allocate the applications for revision as stood transferred under section 87A among such authority or authorities for disposal of those applications for revision in accordance with the provisions of section 87A:

Provided further that the Commissioner may transfer any such application for revision, already allocated by him to a particular authority, to any other authority.

(2) In a bench referred to in sub-rule (1), the senior most officer shall preside over the bench.

(2A) Where any bench comprising of two members as referred to in sub-rule (1) is not in a position to reach a decision on consensus, so that the decision given by one differs from the other, the Commissioner shall, upon being informed by the said bench, constitute a bench of a single Special Commissioner who shall dispose the application afresh upon hearing the concerned dealer and perusing the order passed by the members of the bench:

Provided that the decision of the single bench as constituted by the Commissioner shall be final.

(3) The Commissioner shall set up a cell under him and fix its location from where the fast track revisional authority shall discharge its functions and he shall inform the public of the setting up of such cell and its location, by publishing a notice in this regard in three local newspapers and by making display in this regard in the website www.wbcomtax.gov.in, of the Commercial Taxes Directorate.

(4) The Commissioner shall inform the Appellate and Revisional Board of the constitution of the fast track revisional authority, and also of the setting up of the cell, referred to in sub-rule (3), from where it shall discharge its functions.

(5) When any member of the fast track revisional authority resigns, retires on superannuation or is withdrawn or transferred, or where any member is unable to discharge his functions owing to absence, illness or for any other reasons, the Commissioner shall provide a Special Commissioner or an Additional Commissioner, as the case may be, to act as a member of such fast track revisional authority, in place of the member who resigns, retires on superannuation or is withdrawn or transferred or until the member who had been unable to discharge his functions owing to his absence, illness or any other reason, assumes the charge of a member of the said fast track revisional authority, as the case may be.