section 13
Revision
The Gujarat Tax on Luxury Commodities Act, 1995Tax199519 sections
Statutory text
Revision.
- (1) The Commissioner may, either of his own motion or on an application made in this behalf, call for and examine the record of any order passed or proceedings recorded by any officer subordinate to him under this Act, for the purpose of satisfying 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 he thinks fit: Provided that 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.
- (2) No order shall be revised under this section after the expiry of three years from the date of the order sought to be revised.
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