Review of an order.
88. Subject to such rules as may be made, any provisional assessment or any other assessment made or order passed under this Act or the rules made thereunder by any person appointed under sub-section (1) of section 3, section 4, or section 5 or sub-section (1) of section 6 may be reviewed by the person passing it upon application or on his own emotion, and, subject to the rules as aforesaid, the Appellate and Revisional Board may, in the like manner and for reasons to be recorded in writing, review any order passed by it, either on its own motion or upon an application:
Provided that if the Commissioner considers it is necessary to modify any order passed either by any of his predecessors-in-office, or by any person in the rank of Special Commissioner or Additional Commissioner when such person ceases to hold the rank of the Special Commissioner or the Additional Commissioner, the Commissioner may review any such order.
88A. Application by assessing authority for revision under section 87.
88A. Where any assessing authority is aggrieved by any order being–
(a) a final appellate order passed under section 84 by an Assistant Commissioner or a Deputy Commissioner or an Additional Commissioner, or
(b) a final order passed under section 85 or section 86 or section 88 by an Assistant Commissioner, a Deputy Commissioner or an Additional Commissioner revising or reviewing a final appellate order passed under section 84 in respect of a provisional assessment
or any other assessment, such assessing authority may make an application, without any fees, for revision under section 87 of such order to the Appellate and Revisional Board.]1
[ 1. Inserted by S. 6 (26) of WB Act XIII of 2005 w.e.f. 9.8.2005.]
88B. Power of Commissioner to revise orders prejudicial to revenue.
88B. (1) If the Commissioner considers that any order passed by a Special Commissioner or an Additional Commissioner or any person appointed under sub-section (1) of section 6 is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the dealer or casual dealer or person likely to be affected an opportunity of being heard and after making or causing to be made such inquiry, if any, as he deems necessary, pass such order as the circumstances of the case justify, including an order enhancing or modifying any assessment, or canceling or setting aside any assessment and directing a fresh assessment or revising or canceling or setting aside any other order made under this Act by any such authority and directing a fresh order to be passed under this Act.
(2) No order shall be made under sub-section (1) after the expiry of four years from the date of the order sought to be revised:
Provided that in computing the period mentioned under this sub-section, the period during which any proceedings under this section is stayed by an order of an authority under this Act or a tribunal or any court, shall be excluded.] 1
[ 1. Inserted by S. 6 (26) of WB Act XIII of 2005 w.e.f. 9.8.2005 .]
