Section 87(3) in West Bengal Value Added Tax Act, 2003
(3)The Appellate and Revisional Board shall, while proceeding t orevise under the sub-section (1) any final appellate or revisional order from order of provisional assessment or any other assessment, entertain the memorandum filed under sub-section (2) as an application by the Commissioner for revision and pass such revisional order as it deem fit.
