In exercise of the power conferred by section 87A of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) (hereinafter referred to as the said Act), as subsequently amended, the Governor is pleased hereby to specify that application for revision which had been preferred under section 87 before the Appellate and Revisional Board (hereinafter referred to as the Board) for revision of a final appellate or revisional order from an order of assessment and which was pending on the 31st day of March, 2017 before the said Board, hereby stands transferred to the Fast Track Revisional Authority constituted by the Commissioner in accordance with section 87A of the said Act for the disposal of such revision petition, where-
(a) such application under section 87 of the said Act for any period has been filed before the Board during the period from the 1st day of April, 2014 to the 31st day of March, 2017; and
(b) such application has not been heard either in full or in part by the Board, and for this purpose merely fixing any date of hearing or granting an adjournment in respect of such petition shall not be construed as hearing of the petition in part by the Board; and
(c) subject to para 2, the amount of net tax in dispute in such petition under section 87 filed before the Board during the period from the 1st day of April, 2014 to the 31st day of March, 2017 does not exceed rupees one crore; and
(d) no application has been submitted by the applicant in terms of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 in respect of the tax in dispute in such pending revision petition.
2. Where in terms of a notification relating to the Central Sales Tax Act, 1956, an application for revision filed before the Board under sub-section (2) of section 9 of the Central Sales Tax Act, 1956, read with section 87 of the West Bengal Value Added Tax Act, 2003, stands transferred to the Fast Track Revisional Authority, the application, if any, for the same period under section 87 of the West Bengal Value Added Tax Act, 2003, shall also stand transferred to the said authority irrespective of the quantum of tax in dispute.
3. This notification shall come into force from the 1st day of December, 2018.
By order of the Governor,
RAJSEKHAR BANDYOPADAYAY,
Additional Secretary to the Government of West Bengal