Amendment status not verified — confirm the current text below against the official source.
(1) Any person objecting to an order passed or proceedings recorded under this Act for which an appeal has not been provided for in Section 55 or section 60 may, within a period of thirty days from the date on which a copy of the order or proceeding was served on him in the manner prescribed, file an application for revision of such order or [proceeding to the Joint Commissioner of State Tax]: [Provided that the Joint Commissioner of State Tax] may admit an application for revision presented after the expiration of the said period, if he is satisfied that the applicant had sufficient cause for not presenting the application within the said period. (2) An application for revision shall be in the prescribed form and shall be verified in the prescribed manner, and be accompanied by a fee of five hundred rupees. (3) On admitting an application for revision, the [the Joint Commissioner of State Tax may] call for and examine the record of the order or proceeding against which the application has been preferred and may make such enquiry or cause such enquiry to be made and subject to the provisions of the Act, pass such order thereon as he thinks fit. Provided that the power of the [Appellate Authority] to remand a case is limited to ex-parte orders only."; (4) Notwithstanding that an application has been preferred under sub-section (1), the tax, fee or other amount shall be paid in accordance with the order or proceeding against which the application has been preferred: Provided that the [Joint Commissioner of State Tax] may, in his discretion, give such directions as he thinks fit in regard to the payment of such tax, fee or other amount, if the applicant furnishes sufficient security to his satisfaction, in such form and in such manner, as may be prescribed. (5) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard. Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Deputy Commissioner" Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "proceeding to the Deputy Commissioner" Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Provided that the Deputy Commissioner" Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Deputy Commissioner (Appeals) or Assistant Commissioner (Appeals)" Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Deputy Commissioner may" Substituted by ACT 17 OF 2023 published in K.G.Ext. No. 1170, dt. 28/03/2023 (w.e.f. 28/03/2023). Prior to the Substitution it read as "Deputy Commissioner"