Section 8 in The West Bengal Motor Vehicles (Taxation On Goods And Passengers) Act, 1985
8. Appeal and revision. -
(1)Subject to the rules made under this Act, any operator objecting to the imposition of any tax or any order passed under this Act may, within sixty days from the date of imposition of such tax or from the date of such order, appeal in the prescribed manner to such authority as may be prescribed.(2)The appellate authority as may be prescribed may, after giving the appellant a reasonable opportunity of being heard, pass such order as he thinks fit.(3)Subject to the rules made under this Act, and for reasons to be recorded in writing, the prescribed authority may, on his own motion, revise any order passed under this Act.
