Section 15(4) in The West Bengal Luxury Tax Act, 1994
(4)Subject to such rules as may be prescribed and for reasons to be recorded in writing,-(a)any order of assessment or other order passed under this Act or the rules made thereunder by the prescribed authority or any person appointed under sub-section (1) of section 3 to assist it, may be reviewed by it or the person passing such order, upon application or of its or his own motion, and(b)the Tribunal may review any order passed by it, either on its own motion or on application.
