Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner may call for a nd Gommis- examine the record of any proceeding under this Act, noner. and if he considers that any order passed therein by any person appointed under section 5 to assist him is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the owner an opportunity ol being heard and after making or causing to be made such enquiry as he deems neces sary, pass such orders thereon as the circumstances of the case justify, including an order enhancing or modifying the valuation or assessment, or cancelling the valuation or assessment and directing a fresh valuation or assessment as the case m ay be. (2) In the case o f any order other than an order to which sub-section (1) applies passed by any person appointed under section 5 to assist him, the Commis sioner may, either of his own motion or on a petition by the owner for revision, call for the record of any proceeding under this Act in which any such order c, has been passed and may make such enquiry or cause y ' such enquiry to be made, and subject to the provi sions of this, may pass such order thereon, not being an order prejudicial to the owner, as he thinks fit. * (3) In the case of a petition for revision under sub-section (2) by an owner, the petition shall be made within ninety days from the date on which the ord er in question was com municated to him or the date on which he otherwise came to know of it, whichever is ear lier : 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 1 (4) The Commissioner shall not revise under this section in the following any order cases: («) <■ (*) fa where an appeal against the order lies under section 13 or 15 but has not been made and the time within which such appeal may be made has not expired, or in the case of an appeal to the Board, the owner has not waived his right of appeal ; or where the order is pending on appeal under section 13 ; or where the order has been made the subject of an appeal to the Board. 1 i J Explanation .—An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial io an owner. ^he^Board 0 ) Any owner objecting to an order passed of Revenue. in appeal under section 13 or passed in revision under sub-section (1) of section 14 may appeal to the Board within sixty days of the date on which such order is communicated to him. (2) The Board may admit an appeal after the expiration of the sixty days referred to in sub-section (1) if it is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time. (3) An appeal to the Board shall be in the pres cribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of twenty- five rupees. Notice of (41 The Board may, after giving the owner an Demand opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any such orders to the owner and to the Commissioner.