Amendment of Section 49.

For sub-section (1) of Section 49 of the Principal Act, the following shall be substituted, namely:- "(1) The Commissioner in respect of any order passed by any officer specified in clauses (b) to (f) of sub-section (1) of Section 3, may on his own motion call for the record of the proceeding in which such order was passed and on receipt of the record may make such enquiry or cause such enquiry to be made, as he considers necessary and subject to the provisions of this Act may, pass such order thereon, not being an order prejudicial to the dealer or person as he thinks fit: Provided that ,-

1. (a) the Commissioner shall not revise any order under this sub-section, where an appeal against the order is pending before the appellate deputy commissioner or the Board; or where, if such appeal lies, the time within which it may be filed has not expired;
2. (b) no revision shall lie,-
   • (i) against an order determining the liability of a dealer to pay tax or against a notice issued under this Act for assessment except after an assessment order is passed; and
   • (ii) against an order passed under Section 36. Explanation.-An order by the Commissioner, declining interference shall not be deemed to be an order prejudicial to the dealer or person."