Revisional powers of

2[x x x]

3[Joint Commissioners] .-

2[(1) x x x]

¹ Substituted by Act 9 of 1964 w.e.f. 1.4.1964.

² Omitted by Act 4 of 1999 w.e.f. 1.4.1999.

³ Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

1957: KAR. ACT 25] Sales Tax

1. (2) The 1[Joint Commissioner] may of his own motion call for and examine the record of any order passed or proceeding recorded under the provisions of this Act by a 2[any officer not above the rank of Deputy Commissioner] 3[x x x] , for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceeding 4[in so far as it is prejudicial to the interests of the revenue] and pass such order with respect thereto as he thinks fit. 1[Proviso xxx] 1. Proviso Inserted by Act 5 of 2001 w.e.f. 1.4.2001 and Omitted by Act 5 of 2002 w.e.f. 1.4.2002.
2. (3) In relation to an order of assessment passed under this Act, the power under sub-sections (1) and (2) shall be exercisable only within a period of four years from the date on which the order was passed.
3. (4) No order shall be passed under sub-section (1) or sub-section (2) enhancing any assessment, unless an opportunity has been given to the assessee to show cause against the proposed enhancement.] 1[(5) The power under this section shall not be exercisable in respect of matters subjected to appeal under section 20.] 1[(6) Every order passed in revision under this section shall subject to the provisions of sections 22 to 24 and 25-A, be final. Explanation.—For the purposes of this section, `record' shall include all records relating to any proceedings under this Act available at the time of examination by 2[x x x] the Joint Commissioner.] 1[21-A. Deferment of refund in certain cases.- Where any amount is refundable to any person by an order passed under sections 20, 21 or 22-A, such refund shall not be made within the period stipulated for filing of an appeal against such order under section 22 or section 24 has expired.]

¹ Substituted by Act 5 of 1993 w.e.f. 9.11.1992.

² Substituted by Act 4 of 1999 w.e.f. 1.4.1999.

³ Omitted by Act 9 of 1986 w.e.f. 1.4.1986.

⁴ Inserted by Act 18 of 1978 w.e.f. 1.9.1978.

¹ Inserted by Act 9 of 1986 w.e.f. 1.4.1986.

¹ Inserted by Act 11 of 1993 w.e.f. 1.4.1993.

² Omitted by Act 4 of 1999 w.e.f. 1.4.1999.

¹ Inserted by Act 4 of 1999 w.e.f. 1.4.1999.