Bare ActsThe Kerala Building Tax Act, 1975 (No.7 of 1975)

Section 13

Power of revision of the District Collector

Amendment status not verified — confirm the current text below against the official source.

Power of revision of the District Collector.-(1) The District Collector may, either suo motu or on application by any person aggneved, call for and examme the record of any order passed by the appellate authonty or the assessmg authonty and may pass such order in reference thereto as he thinks fit Provided that no such order shall be passed under this sub-section without notice to the party who may be affected by the order: Provided further that the District Collector shall not call for and examine the record of any order passed by the assessmg authority- (a) if the period of thirty days specified for presen- tation of appeal under sub-section (3) of section 11 has not expired; or (b) if an appeal against that order is pending before the appellate authority: Provided' also that no order passed on the basis of a reference under sectiOn 12 to the extent covered by the answer to such reference shall be subJect to revisiOn by the Distnct Collector. (2) the Distnct Collector shall not suo motu revise an order under sub-sectiOn (1) if that order has been passed more than three months previOusly. (3) An application under sub-section (1) by an aggrie- ved party shall be made before the expiry of thirty days from the date on which the order m questwn was commumcated to him. 14 Power of revisiOn of the Government-The Govern· merit may, on applicatiOn by any person aggrieved, call f.or and examme the record of any order passed by the District Collector suo motu under sectwn 13, for the purpose of satis- fying themselves as to the propriety or regulanty of such order and pass such order in reference thereto as they think fit· 3/24A-6a 84 Provided that the Government shall not revise any order under this secbon after the expiry of sixty days from the date on which that order was commumcated to the applicant: Provided further that an order to the prejudice of any person shall not! be passed under this section unless that person has been given a reasonable opportunity to show cause against such order.

Section 13 – The Kerala Building Tax Act, 1975 (No.7 of 1975) | DailyLaw.ai