Section 14 in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
14. Appeal, revision, and rectification of mistakes.
(1)Subject to such rules as may made by the State Government, any person aggrieved by any order made [under this Act] [Words substituted for the words and figures 'under sections 5, 6, 7, 9 and 10' by W.B. Act 29 of 1994.] or by an authority, not being an appellate authority, under sub-section (4) of this section may, in the prescribed manner, appeal to the authority prescribed.(2)The appellate authority shall dispose of the appeal in the prescribed manner.(3)Any authority under this Act may, of its own motion or on an application made in this behalf, by order rectify any mistake apparent on the fact of the record.(4)[ Any order passed by any authority under this Act may be revised, either on application or on own motion, by such authority and in such manner as may be prescribed.] [[Sub-section (4) substituted by W.B. Act 9 of 1981, which was earlier as under:-'(4) Any order passed by an appellate authority under sub-section (2) or sub-section (3) may be revised by such authority as may be prescribed.'.]]
