Section 5A in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
5A. [ Appeal and review. - (1) A proprietor aggrieved by an order made under this Act or the rules made thereunder may appeal to such authority and in manner as may be prescribed within sixty days from the date on which he receives an intimation of such order or within such further period as may be allowed by such authority for cause shown to his satisfaction.
(2)The appellate authority shall dispose of the appeal in the manner prescribed.(3)Subject to such rules as may be prescribed, the prescribed authority may, of its own motion or upon application, review an assessment made or order passed under this Act or the rules made thereunder within two years from the date of making such assessment or passing such order :] [Section 5A first inserted by W.B. Act 10 of 1974, then substituted by W.B. Act 8 of 1990.]Provided that no assessment shall be [* * * * * *] [Words 'revised or' omitted by W.B. Act 3 of 1999.] reviewed without giving the proprietor a reasonable opportunity of being heard ;[Provided further that the prescribed authority may, on application or on its own motion, review, on or before the 31st day of March, 1996, any assessment made, on or before the 31st day of March, 1994. under sub-section (2) of section 5 of the tax payable by a proprietor under clause (b) of section 4] [Proviso inserted by W.B. Act 16 of 1994.].
