Revision

The Commissioner may, of his own motion or on an application made to him in the prescribed manner, call for and examine the records of any proceedings which have been taken under this Act, by any officer subordinate to him and may subject to the provisions of this Act and the rules made thereunder, and after such enquiry as may be deemed necessary, revise any order passed in such proceedings: Provided that no order to the prejudice of any person shall be passed under this section without giving him a reasonable opportunity of being heard.

12-A. Powers to refund tax The State Government may, by notification in the Official Gazette, appoint any officer, not below the rank of the Excise and Taxation Officer, to refund any amount of tax, which becomes refundable under the provisions of this Act, in the manner prescribed.