Revision by Commissioner

(1) The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed there in by any authority other than that appointed under sub-section (2) of section 7, is erroneous in so far as it is prejudicial to the interest of revenue, he may, after giving the owner an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or canceling the assessment and directing a fresh assessment. (2) In the case of any order other than an order to which sub-section (1) applies passed by any authority other than the Commissioner, he may, either of hiss own motion or on a petition by the owner for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made, and subject to the revisions of this Act, may pass such order thereon, not being an order prejudicial to the owner, as he thinks fit. (3) In case of a petition for revision under sub-section (2) by an owner, the petition shall be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier; Provided that the Commissioner before whom the petition is filed may admit it after the expiration of the period of ninety days if he is satisfied that for reasons beyond the control of the petitioner or for any other sufficient cause, it could not be filed within time. (4) The Commissioner shall not revise any order under this section in the following cases:-(a) Where an appeal against the order lies under section 18 or 20 but has not been made and other time within which such appeal may be made has not expired, or in the case of an appeal to the State Government, the owner has not waived his right of appeal; or (b) Where the order is pending on appeal under section 18; or (c) Where the order has been made the subject of an appeal to the State Government. Explanation :- An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to an owner.