In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):

Amendment

In this rules, -

In CHAPTER I , in rule 3, in sub-rule (1) in the Table, for the entries in column (3) and column (4) against serial No. 55 in column (1), substitute the following entries in column (3) and column (4) respectively:-

(2) In CHAPTER XIV, -

(a) In PART- I, in rule 137, -

(i) for sub-rule (1), substitute the following sub-rule (1):

"Where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Sale Tax Officer in rank, such appeal shall lie to the appellate authority who is a Deputy Commissioner or a joint commissioner or a senior joint commissioner, in rank, as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Deputy Commissioner in rank, such appeal shall lie to the appellate authority who is a Joint Commissioner or a Senior Joint Commissioner or an Additional Commissioner, in rank, as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Joint Commissioner in rank, such appeal shall lie to the appellate authority who is a Senior joint Commissioner or an Additional Commissioner, in rank, as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Senior Joint Commissioner in rank, such appeal shall lie to the appellate authority who is an Additional Commissioner or a Special Commissioner, in rank, as may be authorized by the Commissioner:",

(ii) for the proviso to sub-rule (1), substitute the following proviso: -

"Provided that if the Commissioner thinks fit so to do, he may transfer any appeal from the file of one Deputy Commissioner to that of another Deputy Commissioner or Joint Commissioner or senior Joint Commissioner or from the file of one Senior Joint Commissioner to that of another Senior Joint Commissioner or Additional Commissioner, or from the file of one Additional Commissioner to, that of another Additional Commissioner or Special Commissioner, and thereupon the Deputy Commissioner or the Joint Commissioner or the Senior Joint Commissioner or the Additional Commissioner or the Special commissioner, as the case may be, to whose file the appeal is so transferred, shall proceed with and dispose of the appeal as if it had been duly filed before him.";

(b) in PART II, in rule142, -

(i) in sub-rule (1), -

(A) In clause (a), for the words "revised by a Deputy Commissioner or a Joint Commissioner", substitute the words "revised by a Deputy Commissioner or a Joint Commissioner or a Senior Joint Commissioner";

(B) for clause (b), substitute the following clause:-

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

(C) after clause (b), insert the following clause:-

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

(D) in clause (C), for the words "Joint Commissioner or a Senior Joint Commissioner", substitute words "Senior Joint Commissioner";

(ii) in sub-rule (2), in TABLE A, after serial No. 3, insert the following serial No. and entries relating thereto in column (2), column (3) and column (4) respectively:-

(iii) in sub-rule (2A), in TABLE B, after serial no. 5 insert the following serial nos. and entries relating thereto in column (2), column (3) and column (4) respectively : -

(3) in CHAPTER XVI, after rule 209, insert the following rule :-

"210. Transitional provision. -

(1) Where any assessment order or any other order has been passed by an Assistant Commissioner before the 16th day of January, 2009, appeal or revision, as the case may be, in respect of such an order, shall lie at the first instance before the Senior Joint Commissioner, having jurisdiction.

(2) Notwithstanding anything contrary contained in the law in force before the 16th day of January, 2009, any application for appeal, revision or review pending to an Assistant Commissioner or a Deputy Commissioner before the said date, shall, on or after the said date, be disposed of by the Deputy Commissioner or the Joint Commissioner or the Senior Joint Commissioner, as the case may be, having jurisdiction, to whom such application for appeal, revision or review has been filed as such Assistant Commissioner or Deputy Commissioner before the said date.".

2. This notification shall be deemed to have come into force with effect from the 16th Day of January, 2009.