The Punjab Excise (Amendment) Act, 2021
Chapter 5 APPEAL, REVIEW AND REVISION
Chapter 5 APPEAL, REVIEW AND REVISION
12. Appeals
- (1) Any person aggrieved by an order passed by the Assistant Recording and Resolution Officer under section 11 may, within thirty days of the passing of such order, file an appeal before the Recording and Resolution Officer.
- (2) The Recording and Resolution Officer after hearing the parties interested and likely to be affected either accept the appeal or dismiss the same by passing a reasoned order.
- (3) Any person aggrieved by an order passed by the Recording and Resolution Officer under sub-section
- (2) may, within thirty days of the passing of such order, appeal to the Chief Recording and Resolution Officer, who shall after hearing the parties interested and likely to be affected either accept the appeal or dismiss the same by passing a reasoned order.
- (4) Appeals under sub-sections
- (2) and
- (3) shall be decided by the Recording and Resolution Officer and the Chief Recording and Resolution Officer, as the case may be, within sixty days from the date the respondent puts in appearance after notice or is proceeded against ex-parte unless for reasons to be recorded in writing it is directed otherwise.
- (5) An appellate authority shall not remand a case except where it is established from the record that an adverse order has been passed against a necessary party who was not duly served.
Chapter 5 APPEAL, REVIEW AND REVISION
13. Review
The Assistant Recording and Resolution Officer, the Recording and Resolution Officer and the Chief Recording and Resolution Officer, may within sixty days of the order sought to be reviewed either on their own motion or on the application of a party interested, after notice to the party likely to be affected and giving reasonable hearing, review, and on so reviewing, modify, reverse or confirm any order passed by himself or his predecessor in office: Provided that -
- (i) when an Assistant Recording and Resolution Officer finds it necessary to review any order, he shall first obtain the sanction of the Recording and Resolution Officer;
- (ii) when a Recording and Resolution Officer finds it necessary to review any order, he shall first obtain the sanction of the Chief Recording and Resolution Officer;
- (iii) when a Chief Recording and Resolution Officer finds it necessary to review any order, he shall first obtain the sanction of the Commissioner;
- (iv) when any such order is modified or reversed on review by the Assistant Recording and Resolution Officer, or the Recording and Resolution Officer, an appeal shall lie against the order of the Assistant Recording and Resolution Officer to the Recording and Resolution Officer, and from the order of the Recording and Resolution Officer to the Chief Recording and Resolution Officer, and the order on such appeal shall be final;
- (v) an order against which an appeal or revision has been preferred shall not be reviewed; and
- (vi) an appeal shall not lie from an order refusing or granting permission to review or confirming on review a previous order.
Chapter 5 APPEAL, REVIEW AND REVISION
14. Revision by Commissioner
The Commissioner may, on an application of an aggrieved party, within sixty days of an order being passed, call for and examine the records relating to any order passed or proceedings taken under this Act for the purpose of satisfying himself as to the legality or propriety of such order or proceedings and after hearing the affected parties, may pass such order in relation thereto as he may deem fit and modify, reverse or confirm any order passed under this
Chapter 5 APPEAL, REVIEW AND REVISION
15. Act.
Decree or order of the court An order of an officer passed under this Act shall be subject to a decree or order which may be passed by a court of competent jurisdiction.
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