Section 7(7) in West Bengal Value Added Tax Act, 2003
(7)Subject to the previous sanction of the State Government, the Appellate and Revisional Board shall, for the purpose of regulating its procedure (including the place or places at which the Appellate and Revisional Board, the Benches or the members thereof shall sit) and providing rules of business, make regulations consistent with the provisions of this Act and rules made thereunder:Provided that the regulations so made shall be published in the Official Gazette.
