Amendment status not verified — confirm the current text below against the official source.
(l) The Commissioner may call for and examine the record ot‘ any proceeding under this Act, and it he considers that any order passed therein by any authoiity other than that appointed under sub-section (2) of Section 7, is erroneous in so far as it is prejudicial to the interests of revenue, he may, after giving the owner an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass orders thereon as the Circumstances of the case justify, including anorder enhancing or modifying the assessment, or cancelling the assessment and directing a Fresh assessment. (2) In the case of any order other than an order to which sub-section (1) applies passed by any authority other, than the Commissioner, he may, either of his own motion or on a petition by the owner for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such enquiry or cause such‘enqniry to be made, and subject to the pro— visions of this Act, may pass order thereon, not being an order prejudicial to the owner, asihe thinks fit. 7 (3) In the case of petition for revision ,under sub- section (2) by an owner, the petition shall be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise came to knew of it, Whichever is earlier; Provided that the Commissioner before whom the petition is filed may admit it after the expiration of the period of ninety days if he 'is satisfied that for reasons beyond the control of the petitioner or for any other} sufiiciem cause, it couid not be flied within time. (4) The Commissioner shall not revise any order under this Secticn-fin the foliowing cases :— (a) where anappeaiagainst the orderiies under section . 18v or 20 but has not been made and the time Within which such appeal may be made has not expired 0! in the case of an apreal t0 the appeliate authority, the owner has not waived his right of appeal; or (b) where the Order is pending on appeal under ' Section 18; or (c) where the order has been made the subject of an appeal to the appellate authority. Explanation :—An order by the Commissioner declining to interfere shah, for the purposes of this seetion, be deemed not to be an order prejudicxai to an owner. ‘