Section 88A in West Bengal Value Added Tax Act, 2003
88A. [Application by assessing authority for revision under section 87. [Inserted by S. 6 (26) of WB Act XIII of 2005 w.e.f. 9.8.2005.]
- Where any assessing authority is aggrieved by any order being-(a)a final appellate order passed under section 84 by an Assistant Commissioner or a Deputy Commissioner or an Additional Commissioner, or(b)a final order passed under section 85 or section 86 or section 88 by an Assistant Commissioner, a Deputy Commissioner or an Additional Commissioner revising or reviewing a final appellate order passed under section 84 in respect of a provisional assessment or any other assessment,such assessing authority may make an application, without any fees, for revision under section 87 of such order to the Appellate and Revisional Board.] [Substituted by W.B Act No. 18 of 2006, dated 1.4.2005.]
