Amendment status not verified — confirm the current text below against the official source.
(1) The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein that appointed by any authority other than under sub-section (2) of Section 7, is erroneous in so far as it is prejudicial to the inter- ests of the owner an revenue he may after giving opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the case justify including an order enhancing or modifying the assess- ment 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 Commis- sioner 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 enquiry to be made. and subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the owner, as he thinks fit. (3) In the case of a petition for revision under sub-section (2) by an owner, the petition shall be made within ninety days from the date on which he otherwise came to know 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 satisfied that for reasons beyond the control of the petitioner or for any other sufficient cause,“it could not be filed within time. Revision by Commissi- oner Ex-51 /1988 - 9 - (4) The Commissioner shall not revise any“order under this section in the following case (a) Where an appeal against the order lies under section 19 or 21 but has not been made and the time within which such appeal may be made has not expired, or in the case of an appeal to the Board, the owner has waived his right of appeal ; or (b) Where the order is pending on appeal Under Section 19 : or (c) Where the order has been made the subject of an ap- peal to the Board. EXPLANATION : An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order pre-judicial to an owner.