section 15
Power of revision
The Gujarat Entertainments Tax Act, 1977Tax197720 of 19 sections available
Statutory text
Power of revision.
- (1) The State Government may, either suo motu or on an application made by an aggrieved person, call for and examine the record of any order passed or proceedings recorded by any officer subordinate to it under this Act, for the purpose of satisfying itself as to the legality or propriety of such order or as to the regularity of such proceedings and may pass such order in reference thereto as it thinks fit: Provided that no application under this sub-section shall be entertained if it is not made within a period of ninety days from the date of the order: Provided further that the State Government shall not revise any order under this sub-section where an appeal against the order is pending before an appellate authority or where the time for filing an appeal has not expired.
- (2) No order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.
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