section 22
Revision
The Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001Tax200131 sections
Statutory text
Revision.
- (1) The State Government or such officer not below the rank of Deputy Commissioner, as may be authorised by it in this behalf, may, either of its or his own motion or upon an application made in this behalf, call for and examine the record of any order passed or proceedings recorded by any officer subordinate to it or him under this Act, for the purpose of satisfying itself or himself 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 or he thinks fit: Provided that no application for revision of an order shall be entertained if it is not made within ninety days from the date of the communication of the order: Provided further that the State Government or the authorised officer may admit an application for revision after the expiration of the said period of ninety days if it or he is satisfied that the applicant had sufficient cause for not making the application within the said period.
- (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.
- (3) No proceedings for revision shall be initiated under this section after the expiry of three years from the date of the order sought to be revised.
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