Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in any other in such application the amount of tax, penalty or interest appellate or revisional order for a sum of less than one lakh rupees, which had been from an order of preferred under section 82 before the Appellate and assessment. Revisional Board for revision of a final appellate or revisional order from an order of assessment and which is pending on the 30th day of June, 2010 before the said Board, shall, on and from the 1st day of July, 2010, stand transferred to such authority to be constituted by the Commissioner, and the application for revision so transferred shall be disposed of within a period of one year, and in such manner, as may be prescribed."; (6) in Schedule VIII, in the entry in column (3) against serial No. 2 in column (1), for the word "Thirty", the word "Thirty-seven" shall be substituted; (7) in Schedule X,— (a) in rule 5, in clause (a), for the words "at the rate of two per centum", the words "at the rate of one per centum" shall be substituted with effect from the 1st day of April, 2002; (b) in rule 60, in sub-rule (1), in clause (a), for the words "at the rate of twenty-fourper centum", the words "at the rate of twelveper centum" shall be substituted with effect from the 1st day of April, 2002; (c) in rule 64, for the words "at the rate not exceeding twenty-four per centum per annum", the words "at the rate not exceeding twelve per centum per annum" shall be substituted with effect from the 1st day of April, 2002; (d) in rule 69, in sub-rule (3), for the words "twenty-four per centum", the words "twelve per centum" shall be substituted with effect from the 1st day of April, 2002. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 15 The West Bengal Finance Act, 2010. (Section 6) Amendment of West Ben. Act XXXVII of