The Finance Department, West Bengal on June 23, 2022 has issued Notification regarding application for revision of a final appellate or revisional order from an order of assessment which was pending on March 31, 2022 shall be transferred to the Fast Track Revisional Authority. This has come into force on July 1, 2022.
An application for revision before the Appellate and Revisional Board for revision of a final appellate or revisional order from an order of assessment and which was pending on March 31, 2022 before the said Board, hereby stands transferred to the Fast Track Revisional Authority to be constituted by the Commissioner for the disposal of such revision petition, where–
• Such application for any assessment period has been filed before the Board during the period from April 1, 2010 to March 31, 2014
• Such application has not been heard either in full or in part by the Board, and for this purpose merely fixing any date of hearing or granting an adjournment in respect of such application shall not be construed as hearing of the application in part by the Board
• The total amount of net tax, late fee, penalty or interest in dispute in such pending application for revision, does not exceed rupees one crore
• No application has been submitted by the applicant in terms of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 in respect of the tax in dispute in such pending application for revision.
[Notification No. 1055-F.T]
