Amendment status not verified — confirm the current text below against the official source.
Revision by the 1[Regional Commissioner]1.- The 1[Regional Commissioner]1 may, at any time, call for and examine the record of any order passed by the Deputy Commissioner under section 17 or section 24 and if he considers that such order is erroneous in so far as it is prejudicial to the interest of the State Revenues he may, after making or causing to be made such enquiry as he deems necessary and after giving the person or persons affected a reasonable opportunity of being heard, pass such order thereon as the circumstances of the case justify including an order decreasing the amount payable or directing a fresh determination by the Deputy Commissioner: Provided that no such order shall be made ,- (1) where an appeal under section 30 has been preferred; or (2) after the expiry of four years from the date of the order sought to be revised. Explanation.- In computing the period of limitation for the purpose of this section, any period during which any proceeding under this section is stayed by an order or any injunction by any court shall be excluded.