Section 5C in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
5C. [ Revision by Commissioner upon application. - Subject to such rules as may be prescribed under this Act and for reasons to be recorded in writing, the Commissioner may, upon application, revise an appellate order passed by any authority under section 5A and the rules made thereunder :
Provided that the provisions of this section shall not apply to any appellate order passed by an appellate authority under sub-section (2) of section 5A on any day before the date of coming into force of this section.] [Sections 5B and 5C inserted by W.B. Act 3 of 1999.]
