Section 87(1) in West Bengal Value Added Tax Act, 2003
(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.
