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 therein by any person appointed under section 4 to assist him, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, after giving the dealer 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 cancelling the assessment and directing a fresh assessment. (2) In the case of any order not being an order to which sub-section (1) applies, passed by any person appointed under section 4 to assist him, the Commissioner may of his own motion and in the case of an order passed under section 40 also on petition by a dealer 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 provisions of this Act, may pass such order thereon, not being an order prejudicial to the dealer, as he thinks fit: Provided that the Commissioner may dispense with the enquiry required to be made under this sub-section if he, for reasons to be recorded, considers such enquiry to be unnecessary: Provided further that no petition for revision by a dealer shall be admitted by the Commissioner unless he is satisfied that the amount of tax assessed or penalty levied, if not otherwise directed by him, has been paid. (3) In the case of a petition for revision under sub-section (2) by a dealer, the petition must 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 revis an order under section 42 on— (a) where the order is pending an appeal under section 40; or (b) where an appeal against the order lies under section 40 and the dealer has not waived his right of such appeal on petition by a dealer under sub-section (2).