Vidhi Codex

section 21

Revision

The Punjab General Sales Tax Act, 1948
Tax194826 sections
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Statutory text
  1. (1) The Commissioner may of his own motion call for the record of any proceedings which are pending before, or have been disposed of by, any authority subordinate to him, for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made therein and may pass such order in relation thereto as he may think fit.
  2. (2) The State Government may by notification confer on any officer powers of the Commissioner under sub-section
  3. (1) to be exercised subject to such conditions and in respect of such areas as may be specified in the notification.
  4. (3) A Tribunal, on application made to it against an order of the Commissioner under sub-section
  5. (1) within ninety days from the date of communication of the order, may call for and examine the record of any such case and pass such orders thereon as it thinks just and proper.
  6. (4) No order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.] 21-A. Rectification of mistakes The Commissioner or the officer on whom powers of the Commissioner under sub-section
  7. (1) of section 21 have been conferred by the State Government may, at any time within two years from the date of any order passed by him, of his own motion rectify any mistake apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order: Provided that no such rectification shall be made if it has the effect of enhancing the tax or reducing the amount of refund, unless the Commissioner or the officer on whom powers of the Commissioner under sub-section
  8. (1) of section 21 have been conferred by the State Government has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.
  9. (2) The provisions of sub-section
  10. (1) shall apply to the

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