Amendment status not verified — confirm the current text below against the official source.
Review: • Subject to such rules as may be made by the State Government under this Act, any authority mentioned in clause (c) and (r) of section 2 read with section 7 or the Tribunal may review any order passed by it, if such review is, in the opinion of the said authority or Tribunal, as the case may be. necessary on account of a mistake which is apparent from the record; Provided that no such review, if it has the effect of enhancing the tax or penalty or both. or of reducing a refund shall be made unless the said authority or the Tribunal, as the case may be, has given the assessee, a reasonable opportunity of being beard. (2) Subject as aforesaid any order passed under this Act or the rules made thereunder, other than an order against which an appeal has been provided under Section 20 may, on application be revised - (a) by the Joint commissioner( Administration) of the Division concerned, if the said order has been passed by an authority not above the rank of Deputy commissioner. and (b) by the Tribunal. if the said order bas been passed by the Commissioner or Join! Commissioner. (3) The Commissioner: upon application or on his own motion, may revise any order passed under this Act or the rules made thereunder by any authority subordinate to him; Provided that no order of assessment shall be revised by the Commissioner or the Joint Commissioner upon application of the assessee unless an order under of sub-section (2J of the Secuon 20, has been previously passed in respect of such order. Provided further the Commissioner, on application for revision of any order of assessment or penalty or both passed by the prescribed authority under this Act, may direct such assessee/person to deposit a sum not exceeding ten percentum of the tax assessed or the penally imposed or both." (4) No order under this section shall be passed without giving the appellant, as also the authority whose order is sought to be revised or his representative, a reasonable opponunny of being heard.