Revision by the Commissioner

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.