THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XIV : Appeal, revision and review of an order and reference of cases to the West Bengal Taxation Tribunal.

Body 158. Memorandum to the Appellate and Revisional Board for enhancement of the amount of tax, late fee or interest during the pendency of the application for revision.

Where a memorandum is required to be filled before the Appellate and Revisional Board under sub-section (2) of section 87 against a dealer, casual dealer, or person, the Commissioner, the Special Commissioner, the Additional Commissioner, Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner against whose order an application is presented by such dealer, casual dealer, or person for revision under that section which is pending before such Board, may file a memorandum in Form no. 71 in quadruplicate after it is duly verified in the manner referred to in such memorandum and signed by him.