Bare ActsThe West Bengal Finance Act, 2001

Section 3B

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

Subject to such rules as may be prescribed, any assessment made or order passed under this Act or the rules made thereunder by any authority prescribed, may be reviewed by the said authority upon application or on his own motion, and, the West Bengal Commercial Taxes Appellate and Revisional Board referred to in section 7D may, in the like manner and for reasons to be recorded in writing, review any order passed by it."; (2) after section 7C, the following section shall be inserted:— "Revision of order. 7CC. Such authority as may be prescribed, may, on his own motion or upon application, revise any assessment made or order passed under the Act or the rules made thereunder on such conditions, and in such manner, as may be prescribed.".

Section 3B – The West Bengal Finance Act, 2001 | DailyLaw.ai