section 10
Revision
The Andhra Pradesh Entry of Goods into Local Area Tax Act, 1987Tax198714 of 15 sections available
Statutory text
Revision:
- (1) The Commissioner may suo motu call for and examine the record of any order passed or proceeding recorded by any authority sub-ordinate to him under the provisions of this Act for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding and may pass such order in reference thereto as he thinks fit.
- (2) The Commissioner may, on application by any dealer for revision of any order passed or proceeding recorded by any authority under the provisions of this Act, after giving the dealer an opportunity of being heard, pass such order in reference thereto as he thinks fit.
- (3) The powers under sub-sections
- (1) and
- (2) shall be exercised within such period and in such manner as may be prescribed.
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