Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Rule 174

Powers of Appellate and Revisional Authority.- The powers conferred on the Officers of the Commercial Taxes Department by rule 172 may also be exercised by an Appellate or Revisional Authority or by the Appellate Tribunal.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.