Chapter VI Chapter VI

Appeal and Revision

Appeals.-

1. (1) Any person objecting to an order affecting him passed under the provisions of this Act by the Assistant Commissioner may appeal to the Joint Commissioner of the concerned jurisdiction.
2. (2) The appeal shall be preferred within thirty days from the date of communication of such order. (3)
   • (a) No appeal against an order shall be entertained by the appellate authority unless it is accompanied by satisfactory proof of payment of tax and penalty not disputed in appeal.
   • (b) Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred.
3. (4) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
4. (5) In disposing of an appeal, the appellate authority, may, after giving the appellant a reasonable opportunity of being heard.-
   • (i) confirm, reduce, enhance or annul the order;
   • (ii) set aside the order and direct the prescribed authority to pass a fresh order after such enquiry as may be directed; or
   • (iii) pass such orders as it may think fit.
5. (6) Every order passed on appeal under this Section shall subject to the provisions of Sections 17 and 18, be final.

Revisional powers of Joint Commissioner.-

1. (1) The Joint Commissioner may on his own motion call for and examine the record of any order passed or proceedings recorded under the provisions of this Act by the Assistant Commissioner and against which no appeal has been preferred under Section 15, 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 interests of revenue and pass such order with respect thereto as he thinks fit.
2. (2) In relation to an order passed under this Act, the power under sub-section
3. (1) shall be exercisable only within a period of two years from the date on which the order was passed.
4. (3) No order shall be passed under sub-section
5. (1) enhancing any assessment, unless an opportunity has given to the promoter to show cause against the proposed enhancement.
6. (4) Every order passed in revision under this Section shall subject to the provisions of Sections 17 and 18, be final.

Revision by the Commissioner.-

1. (1) The Commissioner may on his own motion call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by any officer subordinate to him is erroneous in so far as it is prejudicial to the interest of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the promoter an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or canceling the assessment or directing a fresh assessment.
2. (2) The power under sub-section
3. (1) shall be exercisable only within a period of three years from the date of the order sought to be revised was passed.
4. (3) The Commissioner shall not exercise any power under sub-section (1), if the time for appeal against the order has not expired.
5. (4) Every order passed in revision under this Section shall, subject to the provisions of Section 18, be final.

Rectification of mistakes.-

1. (1) With a view to rectifying any mistake apparent from the record, the Assistant Commissioner, appellate authority or revising authority, may, at any time, within two years from the date of an order passed by it, amend such order: Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the promoter shall not be made unless the Assistant Commissioner, appellate authority or revising authority, as the case may be, has given notice to the promoter of its intention to do so and has allowed the promoter a reasonable opportunity of being heard.
2. (2) Where an order has been considered and decided in any proceedings by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the time being in force, amend the order under that sub-section in relation to any matter other than the matter which has been so considered and decided.
3. (3) An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, has been passed.