Amendment status not verified — confirm the current text below against the official source.
The Appellate and Revisional Board, the Commissioner, the Special Commissioner, the Additional Commissioner, or any person appointed under sub- section (1) of section 6 to assist the Commissioner, shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 5 of 1908. 1908, when trying a suit in respect of the following matters, namely,— (a) enforcing the attendance of any person and examining him on oath or affirmation; 45 of 1860. 52 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter X111.—Appeal, revision, review, power of taking evidence on oath and reference.—Section 92.) (2) If, for reasons to be recorded in writing, the Appellate and Revisional Board refuses to make such reference, the applicant may, within ninety days of such refusal, either— (a) withdraw his application and if he does so, the fee, if any paid, shall be refunded; or (b) apply to the Tribunal against such refusal. (3) If upon the receipt of an application under clause (b) of sub-section (2) the Tribunal is not satisfied with the correctness of the decision of the Appellate and Revisional Board, it may require the Appellate and Revisional Board to state the case and refer it, and, on the receipt of such requisition, the Appellate and Revisional Board shall state and refer the case to the Tribunal accordingly. (4) If the Tribunal is not satisfied that the statements in a case referred to it under this section are sufficient to enable it to determine the question of law raised thereby, it may refer the case back to the Appellate and Revisional Board to make such addition thereto or alterations therein as it may direct in this behalf. (5) The Tribunal upon the hearing of any such case shall decide the question of law raised thereby, and shall deliver its judgement thereon containing the grounds on which such decision is founded, and shall send to the Appellate and Revisional Board a copy of such judgement under the seal, and the signature of the Registrar of the Tribunal, and the Appellate and Revisional Board shall dispose of the case accordingly. (6) Where a reference is made to the Tribunal under this section, the costs (including fees) shall be in the discretion of the Tribunal. (7) The payment of the amount, if any, of tax, penalty or interest due in accordance with the order of the Appellate and Revisional Board in respect of which an application has been made under sub-section (1), shall not be stayed pending the disposal of such application or any reference made in consequence thereof, but if such amount is reduced as the result of such reference, the amount of tax, penalty or interest paid in excess shall be refunded in accordance with the provisions of section 61. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 53 The West Bengal Value Added Tax Act, 2003. (Chapter XIV.—Offences and penalties, special provision for liability to prosecution and compotinding of offences.—Section 93.) CHAPTER XIV Offences and penalties, special provision for liability to prosecution and compounding of offences. Offences and penalties.