Amendment status not verified — confirm the current text below against the official source.
(I) The State Government may constitute a West Bengal Sales Tax Appellate and Revisional Board for discharging the functions as referred to in section 87. (2) The State Government shall appoint such number of members of the Appellate and Revisional Board as the State Government thinks fit and shall appoint one of the members of the Appellate and Revisional Board to be the President thereof (hereinafter referred to in this section as the President). (3) The qualifications, conditions of service and tenure of the members constituting the Appellate and Revisional Board shall be such as may be prescribed. (4) No decision or action of the Appellate and Revisional Board shall be called in question merely on the ground of any vacancy in the Appellate and Revisional Board. (5) The functions of the Appellate and Revisional Board may be discharged by any of the members sitting either singly, or in Benches of two or more members, as may be determined by the President. (6) If the members of a Bench are divided, the decision shall be the decision of the majority, if there be a majority, but if the members are equally divided, they shall state the point or points on which they differ, and the case shall be referred by the West Ben. Act XLIX of 1994. 10 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Taxs Act, 2003. (Chapter IL—Taxing Authorities, Appellate and Revisional Board and Bureau.—Section 8.) President for hearing on such point or points to one or more of the members of the Appellate and Revisional Board, and such point or points shall be decided according to the majority of the members of the Appellate and Revisional Board, who heard the case including those who first heard it: Provided that if, at any time, the Appellate and Revisional Board consists of only two members and they are divided, the decision of the Appellate and Revisional Board shall be that of the President. (7) Subject to the previous sanction of the State Government, the Appellate and Revisional Board shall, for the purpose of regulating its procedure (including the place or places at which the Appellate and Revisional Board, the Benches or the members thereof shall sit) and providing the rules of business, make regulations consistent with the provisions of this Act and the rules made thereunder: Provided that the regulations so made shall be published in the Official Gazette. (8) The Appellate and Revisional Board shall have the power to award costs in any matter decided by it for such amount as it may consider reasonably justified in the facts and circumstances of the case. (9) The amount of cost awarded by the Appellate and Revisional Board against a dealer shall be recoverable from him as if it were the tax due from him under this Act and, in case of default by him, such dues shall be recovered as an arrear of land revenue: Provided that the provisions of section 9 and section 10 of the Bengal Public Demands Recovery Act, 1913, shall not apply to a proceeding for recovery of any cost awarded under this sub-section. (10) On the cost being awarded by the Appellate and Revisional Board against the State Government, the Commissioner shall arrange for the payment of such cost. (11) The President or any member of the West Bengal Commercial Taxes Appellate and Revisional Board appointed under West Bengal Sales Tax Act, 1994, and continuing in office as such immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed as the President or the member of the Appellate and Revisional Board under this Act and shall continue in office as such till he ceases to be such President or member. West Ben. Act III of 1913. West Ben. Act XLIX of 1994. Bureau of Investigation. . 8. (1) The State Government may constitute a Bureau of Investigation for discharging the functions referred to in sub-section (3). (2) The Bureau shall consist of a Special Commissioner or an Additional Commissioner (hereinafter referred to as the Special Officer) and such number of other persons appointed under sub-section (1) of section 3 to assist the Commissioner as the State Government may deem fit to appoint. (3) The Bureau may, on information or of its own motion or when the State Government or the Commissioner so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices so connected therewith and send a report in respect thereof to the Commissioner. (4) The Bureau may, for the purpose of carrying out any investigation or inqury under sub-section (3), exercise all the powers under section 66, section 67, section 68, section 69, section 70, section 74, section 76, section 78, section 79, section 80 and section 81. PART THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 11 The West Bengal Value Added Tax Act, 2003. (Chapter IL—Taxing Authorities, Appellate and Revisional Board and Bureau.—Section 9.) (5) The Commissioner may, on receipt of a report under sub-section (3), require the Bureau to transfer to him any accounts, registers or documents relating to the said report seized by the Bureau and such accounts, registers or documents shall be retained by the Commissioner for further period, if necessary, subject to the provisions of section 67. (6) The Bureau may, with the prior approval of the Commissioner, require any person appointed under sub-section (1) of section 6 to assist the Commissioner to transfer to it any accounts, registers or documents seized by him from any dealer or person under section 67 and, on such transfer, such accounts, registers or documents shall, subject to the provisions of that section, be retained by the Bureau for carrying out the purposes referred to in sub-section (3) and sub-section (7). (7) The Bureau may, after a case has been investigated or inquired into by it, by order, assess or re-assess tax, impose penalty, determine interest, or collect or enforce payment of tax, penalty or interest in respect of such case under this Act. (8) The Special Officer shall assign such functions of the Bureau to such of the persons referred to in sub-section (2) as the Special Officer may think fit. (9) The Bureau shall have, for carrying out the purposes of this Act, the same powers as are referred to in section 91. (10) For the removal of doubts, it is hereby declared that subject to the other provisions of this Act, the Special Officer shall be competent to exercise all the powers which are exercisable under this Act by an Additional Commissioner, and any person appointed under sub-section (1) of section 6 to assist the Commissioner when appointed in the Bureau, shall be competent to exercise all the powers which are exercisable by such person under this Act and the rules made thereunder. (11) Notwithstanding anything contained in sub-section (1) of section 6, the Special Officer and the other persons appointed in the Bureau shall have jurisdiction over the whole of West Bengal. (12) The Bureau of Investigation constituted under the West Bengal Sales Tax Act, 1994, and continuing to have jurisdiction and powers under that Act immediately before the appointed day, shall, on and from the appointed day, be deemed to have been constituted, and shall have jurisdiction and powers under this Act, and the Special Officer, and other persons appointed under sub-section (1) of section 6 of that Act to assist the Commissioner, appointed in the Bureau of Investigation as aforesaid and continuing in office immediately before the appointed day, shall, on and from the appointed day, be deemed to have been appointed in the Bureau under this Act and shall continue in office as such till such Special Officer or other person ceases to be appointed in the Bureau. West Ben. Act XLIX of 1994. Persons appointed under the Act to be deemed to be public servants.