section 83
Power of revision of Commissioner of Land Revenue and Government
The Kerala Revenue Recovery Act, 1968Tax196892 sections
Statutory text
Power of revision of Board of Revenue and Government.-
- (1) The Board of Revenue may, either of its own motion or on an application by any person interested, call for any proceeding which has been taken by the Collector or the authorised officer under this Act and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such orders as it thinks fit : Provided that no order shall be passed under this sub-section without previous notice to the party who may be affected by such order.
- (2) The Government may, either suo motu or on an application by any person interest, call for the record of any proceeding taken by the Board of Revenue under sub-section
- (1) and may make such inquiry or cause such inquiry to be made and, subject to the provisions of this Act, may pass such orders as they think fit : Provided that no order shall be passed under this sub-section without previous notice to the party who may be affected by such order.
- (3) An application for revision under sub-section
- (1) or sub-section
- (2) shall be made within ninety days from the date on which the order in question was communicated to the applicant : Provided that the Board of Revenue or the Government, as the case may be, may, if it or they is or are satisfied that the applicant prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period.
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