Bare ActsThe MIZORAM PROFESSIONS TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1995

Section 15

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

REVISION (1) The Commissioner may, out of his own motion call for and examine the records of any proceedings which have been taken under this Act by any Officer subordinate to him and revise, subject to the provisions of this Act, and after such enquiry as may be deemed necessary, any order passed in such proceedings: Provided that no order prejudicial to a person shall be passed under this sub-section without giving him a reasonable opportunity of being heard. (2) The Commissioner may, also on petition filed within sixty days of the Service of the order passed under section 15 and after giving the petitioner an opportunity of being heard, pass such order as he thinks fit: Provided that the Commissioner before whom the petition is filed may admit if after the expiry of the period of sixty days if he is satisfied that for reason beyond the control of the petitioner or for any other sufficient cause, it could not be filed within time.

Section 15 – The MIZORAM PROFESSIONS TRADES, CALLINGS AND EMPLOYMENTS TAXATION ACT, 1995 | DailyLaw.ai