Section 15(3) in The West Bengal Luxury Tax Act, 1994
(3)Subject to such rules as may be prescribed and for reasons to be recorded in writing,-(a)the prescribed authority may, on its own motion, revise any assessment made or order passed by a person appointed under subsection (1) of section 3 to assist it;(b)the prescribed authority may, upon application, revise any order, other than an order referred to in clause (c) and an order against which an appeal lies under sub-section (1), passed by a person appointed under sub-section (1) of section 3 to assist it ;(c)the Tribunal may, upon application, revise a final appellate or revisional order from an order of assessment of luxury tax, determination of interest, or imposition of penalty, under section 9.
