Revision

(1) The Commissioner Profession Tax may, on his own motion revise any order passed by any authority under this Act : Provided that no order shall be revised by the Commissioner Profession Tax under this sub-section after the expiry of three years from the date of passing of the impugned order. (2) No order under this Section shall be passed without giving the assessee a reasonable opportunity of being heard. (3) The Commissioner Profession Tax may delegate his power under sub-section (1) to the Additional Commissioner, Commercial Tax appointed under Section 3 of the Madhya Pradesh Vanijyik Kar Adhiniyam, 1994 (No. 5 of 1995).