Vidhi Codex

section 32

Revision by CCT & other prescribed authorities

The Andhra Pradesh Value Added Sales Tax Act, 2003
Tax200387 sections5 chapters
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Chapter IV PROCEDURE AND ADMINISTRATION OF TAX

Statutory text
  1. (1) The Commissioner of Commercial Taxes may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to it, under the provisions of this Act, including sub-section
  2. (2) of this section and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as he thinks fit.
  3. (2) Powers of the nature referred to in sub-section
  4. (1) may also be exercised by the Additional Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner and the Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them: Provided that the power under sub-section
  5. (1) or sub-section
  6. (2) shall not be exercised by the authority specified therein in respect of any issue or question which is the subject matter of an appeal before or which was decided on appeal by, the Appellate Tribunal under section 33: Provided further that this restriction is not applicable in respect of other issues or questions which are not the subject matter of an appeal before Appellate Tribunal.
  7. (3) In relation to an order of assessment passed under this Act, the powers conferred by sub-sections
  8. (1) and
  9. (2) shall be exercisable only within such period not exceeding four years from the date on which the order was served on the dealer, as may be prescribed.
  10. (4) No order shall be passed under sub-section
  11. (1) or sub-section
  12. (2) enhancing any assessment unless an opportunity has been given to the dealer to show cause against the proposed enhancement.
  13. (5) It shall be lawful for the Commissioner of Commercial Taxes to defer any proceedings under this section by the reason of the fact that an appeal or other proceedings is pending before the High Court or Supreme Court involving a question of law having a direct bearing on the order or proceeding in question.
  14. (6) Where an order passed under this section has been set aside by any court or other competent authority under this Act for any reason, the period between the date of such order and the date on which it has been so set aside shall be excluded in computing the period of four years specified in sub-section
  15. (3) for the purpose of making a fresh revision, if any, under this section.
  16. (7) Where any proceeding under this section has been deferred on account of any stay order granted by the High Court or Supreme Court in any case, or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force or such appeal or proceeding was pending shall be excluded in computing the period of four years specified in this section for the purposes of exercising the power under this section.

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