Section 87 in West Bengal Value Added Tax Act, 2003
87. Revision by Appellate and Revisional Board.
(1)Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Appellate and Revisional Board may, upon application, revise a final appellate or revisional order from an order of provisional assessment or any other assessment:Provided that where an applicant fails to appear in person or through an authorised agent on the date and at the time and place fixed for hearing on [the application for revision preferred by him] [Substituted by S. 6(25) of WB Act XIII of 2005 w.e.f. 9.8.2005 for 'the application for revision preferred to him'.], the Appellate and Revisional Board may, in its discretion, dismiss such application for such default of the applicant:Provided further that the Appellate and Revisional Board may, upon application filed by an applicant within forty-five days from the date of the order of dismissal of an application for revision for default passed by it under the first proviso or within such further time as it may allow for cause shown to the satisfaction, restore the application for revision so dismissed.(2)Where during the pendency of an application for revision preferred by a casual dealer or dealer under sub-section (1) before the Appellate and Revisional Board, the Commissioner, having discovered -(a)any error or omission, whether in fact or law, in the final appellate or revisional order referred to in sub-section (1) , or(b)any concealment, by a casual dealer of his sales or purchases, or, by a dealer of his turnover of sales or purchases or contractual transfer price by such dealer or claim for his deduction of any of turnover of sales or purchases or contractual transfer price or claim for lower rate of tax payable under this Act,(c)any claim by a dealer of excess amount of input tax credit or input tax rebate, or(d)any non-reversal by a dealer of input tax credit or input tax rebate to the extent of disentitlement,is of the opinion that the amount of tax assessed is liable to be enhanced from what has been in the order of a revisional assessment or any other assessment or in the final appellate or revisional order in the matter of the amount of tax so assessed, as the case may be, he may, subject to such rules as may be made, file, at any time before the application for revision is finally heard by the Appellate and Revisional Board, a memorandum bringing to its notice he error or omission referred to in clause (a) or the concealment by, the casual dealer of his sales or purchases or, the dealer of his turnover of sales or purchases or contractual transfer price or incorrect statement by him of the particulars referred to in clause (b) or claim by a dealer of any excess amount of input tax rebate referred in clause (d).(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.(4)Where the Commissioner, after revision made by the Appellate and Revisional Board under sub-section (1) , discovers any concealment by, a casual dealer of his sales or purchases or dealer of his turnover of sales or purchases or contractual transfer price or incorrect statement by a dealer of particulars of sales or purchases or contractual transfer price or claim for deduction of any part of turnover of sales or purchases or contractual transfer price or claim for lower rate of tax or any claim by a dealer of excess amount of input tax credit claim or input tax rebate or any non-reversal of input tax credit or input tax rebate to the extent of his disentitlement, he may, subject to such rules as may be made, make, within four years from the date of order of the Appellate and Revisional Board, an application to the Appellate Revisional Board, and the Appellate and Revisional Board, may thereupon, after giving the Commissioner and the casual dealer or the dealer a reasonable opportunity of being heard, review its order passed under sub-section (1) and pass such order as it may deems fit.(5)[ Notwithstanding anything contained in sub-section (1) , no application shall be filed before the Appellate and Revisional Board, during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, against any final appellate or revisional order from an order of provisional assessment or any other assessment.] [Inserted w.e.f. 01.07.2006 by S. 12(31) of WB Act XVIII of 2006.]
