Chapter VI APPEALS AND REVISION

Bar to certain proceedings. Save as is provided by section 21, no assessment made and no order passed under this Act or the rules made thereunder by the Collector or any person appointed under section 3 to assist him shall be called in question in any civil court, and save as is provided by sections 16

1. (1) Within sixty days from the making of an order of assessment either with or without penalty, or the passing of any other order, under this Act, any

Revision. 17.

1. (1) Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Collector may, upon application or of his own motion, revise any order passed under this Act or the rules made thereunder, by a person appointed under section 3 to assist him and, subject thereto the Tribunal may, upon application

Court-fee on appeal and application. 18. Notwithstanding anything contained in the Court-fees Act, 1870 or in any other law relating to the levy of Court fees in any part of the State an appeal preferred under section 16, and an application for revision made under section 17 shall bear a Court-fee stamp of such value as may be prescribed.

Application of sections 4 and 12 of Limitation Act, IX of 1908.

19.

Extension of period of limitation in certain cases Extension of period of limitation in certain cases. 20. The prescribed authority may admit any appeal under section 16 and the Collector and the Tribunal may admit an application under section 17, after the period of limitation laid down in the said sections if the appellant

Statement of case to High Court.

21.

1. (1) Within ninety days from the passing by the Tribunal of any order under sub-section
2. (3) of section 16 or

Rectification of mistakes.

1. (1) The Collector may at any time within two years from the date of any order passed by him, on his own motion, rectify any mistake apparent from the record and shall within a like period rectify any such mistake which