The West Bengal Sales Tax Rules, 1995
Chapter XVII - Part II : Authorities, other than the Appellate and Revisional Board for revision, procedure for suo motu revision and revision on application

Body 244. Functional jurisdiction of revisional authorities under section 80 or section 81

(1) Subject to the provisions of sub-rule (1) of rule 245, and in the interest of revenue, any assessment made or order passed under the Act and the rules made thereunder may be revised suo motu under section 80 and accordingly-

(a) any order passed by an Assistant Commercial Tax Officer, or passed by a Commercial Tax Officer as registering authority, assessing authority, or otherwise, may be revised by a Deputy Commissioner or Joint Commissioner, on his own motion, who has jurisdiction over such Assistant Commercial Tax Officer or Commercial Tax Officer,

(b) any order passed by a Deputy Commissioner, as registering authority or assessing authority or otherwise, may be revised by Joint Commissioner or Senior Joint Commissioner, on his own motion, who has jurisdiction over such Deputy Commissioner,

(d) any order passed by a Senior Joint Commissioner may be revised by an Additional Commissioner on his own motion,

(e) any order passed by an Additional Commissioner may be revised by a Special Commissioner on his own motion,

(f) any order passed by any officer referred to in clause (a) clause (b), clause (c), clause (d), or clause (e) or by any of the predecessors-in-officer of the Commissioner, may be revised by the Commissioner.

(2) An application under sub-section (1) of section 81 for revision of an order passed by the authority referred to in column (2) of Table A below relating to an order referred to in column (3) of the said Table, shall be made, at the first instance, to the authority referred to in column (4) of the said Table who shall also dispose the application by an order in writing:-

Table A

Sl. No.	Order passed by the authority	Order	Revision by the authority
(1)	(2)	(3)	(4)
1	Assistant Commercial Tax Officer	any order, other than an order of assessment against which an appeal lies under section 79	Deputy Commissioner or Joint Commissioner.
2	Commercial Tax Officer	any order, other than an order of assessment against which an appeal lies under section 79	Deputy Commissioner or Joint Commissioner.
3	Deputy Commissioner	any order, other than an order of assessment against which an appeal lies under section 79	Joint Commissioner or Senior Joint Commissioner.
4	Joint Commissioner	any order other than an order of assessment against which an appeal lies under section 79	Senior Joint Commissioner.
5	Senior Joint Commissioner	any order, other than an order of assessment against which an appeal lies under section 79	Additional Commissioner.
6	Additional Commissioner	any order, other than an order of assessment against which an appeal lies under section 79	Special Commissioner.

(2A) An application for revision-

(a) of an order mentioned in column (3), and passed by the authority mentioned in column (2), against serial Nos. 1,2, 3 and 4 of column (1) of the Table B below;

(b) of an order, passed under sub-rule (2) at the first instance by the authority referred to in column (4) of Table A, mentioned in column (3) against serial Nos. 5. 6. 7 and 8 of column (I) of the Table B below,

shall be made to the authority referred to in column (4) of the Table B below:-

Table B

Sl. No.	Order passed by the authority	Order	Revision by the authority
(1)	(2)	(3)	(4)
1	Deputy Commissioner	final revisional order under sub-rule (2) of rule 244	Joint Commissioner or Senior Joint Commissioner.
2	Joint Commissioner	final revisional order under sub-rule (2) of rule 244	Senior Joint Commissioner.
3	Senior Joint Commissioner	final revisional order under sub-rule (2) of rule 244	Additional Commissioner.
4	Additional Commissioner	final revisional order under sub-rule (2) of rule 244	Special Commissioner.
5	Special Commissioner	final revisional order under sub-rule (2) of rule 244	Commissioner.

(3) The authorities referred to in sub-rule (1) or sub-rule (2) shall be called the revisional authority for the purposes of section 80 or section 81, as the case may be.