In exercise of the power conferred by sub-section (2) of section 9 of the Central Sales Tax Act, 1956 (74 of 1956) read with the provisions of section 87A of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), as subsequently amended, the Governor is pleased hereby to specify that an application for revision which had been preferred 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, 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 under sub-section (2) of section 9 of the Central Sales Tax Act, 1956, and which was pending on the 31st day of March, 2022 before the said Board, hereby stands transferred to the Fast Track Revisional Authority to be constituted by the Commissioner in accordance with section 87A of the West Bengal Value Added Tax Act, 2003 for the disposal of such revision petition, where-

(a) such application under section 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 for any assessment period has been filed before the Board during the period from the 1st day of April, 2010 to the 31st day of March, 2014, 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 application shall not be construed as hearing of the application in part by the Board, and

(c) subject to para 2, the total amount of net tax, late fee, penalty or interest in dispute in such pending application for revision under the Central Sales Tax Act, 1956, as referred to in clause (a), 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 application for revision.

2. Where in terms of notification under section 87A of the West Bengal Value Added Tax Act, 2003, an application for revision filed during the period from the 1st day of April, 2010 to the 31st day of March, 2014 before the Board under section 87 of the West Bengal Value Added Tax Act, 2003 stands transferred to the Fast Track Revisional Authority, the application for revision, if any, for the same assessment period under the Central Sales Tax Act, 1956 shall also stand transferred to the said authority irrespective of the quantum of tax in dispute.

3. This notification shall come into force with effect from the 1st day of July, 2022.

By Order of the Governor,

MALAY GHOSH, IAS

Senior Special Secretary to the

Government of West Bengal