Revision by the Commissioner 1[x x x]1

(1) The Commissioner 1[xxx]1 may suo moto call for and examine any record relating to any order passed or proceedings recorded by any officer 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 in so far as it is prejudicial to the interest of revenue and may, after giving the affected person an opportunity of being heard and after making or causing to be made such enquiry 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.

¹ Omitted by Act 7 of 1997 w.e.f. 1.4.1997.

1. (2) The power under sub-section (1) shall be exercisable only within a period of five years from the date of the orders ought to be revised was passed.
2. (3) The revision petitions filed before the Commissioner by the proprietors prior to the commencement of the Karnataka Entertainments Tax (Second Amendment) Act, 1983 shall be decided by him under the provisions which existed prior to the commencement of the said Act.