Insertion of section 9B in Mah XLII of 1987

After section 9A of the Motor Vehicles Entry Tax Act the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st April 2006, namely :—

"9B. The revising authority may either on the basis of information received or on its own motion call for and examine the record of any order passed including an order passed in appeal and pass such order thereon as it thinks just and proper within five years from the date of the order to be revised.".