Amendment status not verified — confirm the current text below against the official source.
(1) T he Commissioner may call for and examine Cornmiseio- the record of any proceeding under this Act, and cer, if he considers that any order passed the rein hy any person appointed under section 4 to assist him, is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the dealer an opportu nity of being heard and after makin g or causing to be made such enquiry as he d eems necessary, pass such orders thereon as th e circums- tances of the case justify, including an order enha ncing or modifying the assessment or cancelling the assessment and directing a fresh assessment. (2) In the case of any order other than an order (0 which sub-section (I ) applies is passed b y any perso n appointed under section 4 to assist him, the Commissioner may, either of his own motio n or on a petition by a dealer for revision, call for the re- cord of any proceeding under this hct in which any such order has be en passed and may make such enquiry or cause such enquiry to be made, and sub- . ject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the dealer, as he thinks fit. (3) In the case of a petition for revisron under sub-section (2) by a dealer, the petition must he made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise comes to know of it , whichever is earlier: Provided that the Commissioner before whom the pe tition is filed may admit it after the expiration of the period of ninety days if he is satisfie d that for rea sons beyond the control of the petitioner or for any other sufficient cause, it could not be filed withi n time. (4) T he Commissioner shall not revise any order under this section in the following cases:- (a) wher e an ap peal against the order lies un - der sections 40 and 42 but has not been made and the time within which such a ppeal may be made has not expired, or in the case of an appeal to the Board, the dealer has not waived his right .01' appeal; or (b) where the order is pe nding on appeal under section 40; or (c) where the order has been made the sub- ject of an appeal to the Board. Explanation-An order by the Commissioner de- clining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the dealer. Appeal to