Amendment status not verified — confirm the current text below against the official source.
Review – Subject to such rules as may prescribed, any authority appointed order sub- section (2) of Section 4 of Jharkhand Value Added Tax Act, 2005 (Act 05, 2006) or the Tribunal may review any order passed by it. Provided that no such review if it has effect of enhancing the tax or penalty or both, shall be made without giving the proprietor a reasonable opportunity of being heard.