(1) The Commissioner shall, for the purpose of section 82A, constitute an authority, to be called the fast track revisional authority, and such fast track revisional authority shall be a Bench of-

(a) three Additional Commissioners; or

(b) one Special Commissioner and two Additional Commissioners,

as may be selected by the Commissioner:

Provided that such fast track revisional authority to be constituted by the Commissioner, may be one or more in number and the Commissioner shall allocate the applications for revision as stood transferred to the fast track revisional authority under section 82A among such fast track revisional authority or fast track revisional authorities for disposal of those applications for revision in accordance with the provisions of section 82A:

Provided further that the Commissioner may transfer any such application for revision, already allocated by him to a particular fast track revisional authority, to any other fast track revisional authority.

(2) In the fast track revisional authority comprising three Additional Commissioners, the seniormost among them in the post of Additional Commissioner shall preside over such fast track revisional authority and in the fast track revisional authority in which there is a Special Commissioner, such Special Commissioner shall preside over such fast track revisional authority.

(3) The Commissioner shall set up a cell under him and fix its location from where the fast track revisional authority shall discharge its functions and he shall inform the public of the setting up of such cell and its location, by publishing a notice in this regard in three local newspapers and by making display in this regard in the website www.wbcomtax.gov.in, of the Commercial Taxes Directorate.

(4) The Commissioner shall inform the Appellate and Revisional Board of the constitution of the fast track revisional authority, and also of the setting up of the cell, referred to in sub-rule (3), from where the fast track revisional authority shall discharge its functions.

(5) When any member of the fast track revisional authority resigns, retires on superannuation or is withdrawn or transferred, or where any member is unable to discharge his functions owing to absence, illness or any other reasons, the Commissioner shall provide a Special Commissioner or an Additional Commissioner, as the case may be, to act as a member of the said fast track revisional authority, in place of the member who resigns, retires on superannuation or is withdrawn or transferred or until the member who had been unable to discharge his functions owing to his absence, illness or any other reason, assumes the charge of a member of the said fast track revisional authority, as the case may be.