(1) The Appellate and Revisional Board shall send forthwith the applications for revision together with the documents, if any, in relation to such applications for revision to the fast track revisional authority in accordance with the provisions of section 82A, to the fast track revisional authority for disposal of such applications by such first track revisional authority.

(2) If any application for stay of operation of an order relating to tax, interest or penalty has been presented before the Appellate and Revisional Board together with the application for revision, referred to in sub-section (1) of section 82, and if such Board, by an order in writing, has granted the stay, either in full or in part, such stay shall continue even after the transfer under section 82A of the application for revision to the authority referred to in section 82A, subject to the terms and conditions, if any, set out by such Board or till it is vacated by the first track revisional authority referred to in section 82A.