Revision by Additional Commissioner, Deputy Commissioner and Assistant Commissioner

(1) The Assistant Commissioner may, on his own motion call for and examine records of any proceeding under this Act, and if he considers that any order passed therein by any officer who is not above the rank of profession tax officer is erroneous and in so far as it is prejudicial to the interest of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment or directing fresh assessment. (2) The Deputy Commissioner (other than Appellate Authority) may, on his own motion call for and examine records of any proceeding under this Act, and if he considers that any order passed therein by any sub-ordinate office who is not above the rank of Assistant Commissioner is erroneous and in so far as it is prejudicial to the interest of revenue, he may, if necessary stay the operation of such for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order, enhancing or modifying the assessment or cancelling the assessment or directing a fresh assessment. (3) The Additional Commissioner may, on his own motion call for and examine records of any proceeding under this Act, and if he considers that any order passed therein by any sub-ordinate officer who is not above the rank of Deputy Commissioner is erroneous and in so far as it is prejudicial to the interest of revenue, he may, if necessary, stay the operation of such order for such period as he deems fit and after giving the assessee an opportunity of being heard and after making or causing to be made such inquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling assessment or directing a fresh assessment. Holders of permits for transport vehicles, granted under the Motor Vehicle Act, 1939 (4 of 1939) which are used or adapted to be used for hire or reward where any such assessee holds permit or permits for any taxis including auto-rickshaws, three wheeler goods vehicles, trucks or buses:- (i) In respect of autorickshaws: 250 per m u m (ii) In respect of each taxi and three wheeler goods vehicle: 500 per annum (iii) in respect of each truck of pay load up to 5 tonnes: 1500 per m u m (iv) in respect of each truck of pay load above 5 tonnes: 2000 per annum (v) in respect of each bus: 2000 per m u m