Bare ActsThe West Bengal Finance Act, 1996

Section 7D

(1) Any licensee or person objecting Appellate and Revisional to an order passed under section 7C may apply Board

Amendment status not verified — confirm the current text below against the official source.

(1) Any licensee or person objecting Appellate and Revisional to an order passed under section 7C may apply Board. for revision of such order to the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 6 of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as the Appellate and Revisional Board) within sixty days of the date on which such order is communicated to him or within such further period as may be allowed by the Appellate and Revisional Board for reasons shown to its satisfaction. (2) The provisions of section 6 referred to in sub- section (1) and the rules and the regulations made there- under shall apply mutatis mutandis in the matter of submission of application for revision made under this section and disposal thereof."; (3) in section 8,— (a) after the words "electricity duty", the words "or interest" shall be inserted; (b) after clause (b), the following clause shall be inserted:— "(c) in the case of interest, from the licensee liable to pay such interest under section 5A."; (4) after section 8, the following section shall be inserted:— 'Special mode of

Section 7D – The West Bengal Finance Act, 1996 | DailyLaw.ai