Revision

Revision.

1. (1) The Commissioner may, on his own motion or on an application made in this behalf, call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by any officer other than the Tribunal is erroneous in so far as it is prejudicial to the interests of the State revenue, he may, after giving the person or dealer an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.
2. (2) No order shall be made under sub-section
3. (1) after the expiry of three years from the date of the order sought to be revised.
4. (3) The time taken in obtaining a certified copy of the order or the time during which the order was stayed by a court of law or any other authority shall be excluded in computing the period of limitation specified in sub-section (2).