Revision

Tax200742 sections3 chapters

Chapter V APPEAL, REVISION, REVIEW, REFERENCE AND RECTIFICATION

Statutory text

(1) The Commissioner or any other person appointed by the State Government in this behalf, not below the rank of Additional Commissioner, shall have the power to revise, at any time, any order passed by the assessing authority, Joint Commissioner or the Additional Commissioner either suo motu or on an application of the proprietor submitted to him within a period of sixty days from the date of the communication of order of the Joint Commissioner or the Additional Commissioner, as the case may be: Provided that the State Government may admit an application of the proprietor submitted after the period of sixty days aforesaid but within a further period of sixty days, if he is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.
(2) The State Government may, after giving the appellant an opportunity of being heard, pass such orders, as it may deem fit.
(3) Every order, made under sub-section
(1) shall be communicated to the proprietor and the authority or officer whose order was subject matter of revision.

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