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 proceedings under this act, and if he considers that any order passed there in by any person appointed under section 3 to assist him is erroneous in so far as it. is prejudicial to the interest of the revenue, he may, after giving the dealer an 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 assessment or canceling the assessment and directing fresh assessment. (2) In the case of any order not being an order to which Sub- section (1) applies, passed by any person appointed under section 3 to assist him, the Commissioner may of his own motion, and in the case of an order passed under section 33 also on petition by a dealer for revision, call for the record of any proceeding under this Act in which order has been passed and may make such enquiry or cause such enquiry to be made and subject to the provision of this Act, may pass such order thereon, not being a order prejudicial to the dealer as he thinks fit. Provided that the Commissioner may dispense with the enquiry required to be made under this sub-section if he, for reasons to be recorded in writing, considers such enquiry to be unnecessary. (3) In the case of a petition for revision under Subsection (2) by a dealer, the petition must be made within ninety days from that date on which the order in question was communicated to him or the date, on which he otherwise comes to know of it, whichever is earlier: Provided that the Commissioner before whom the petition is filed may admit it after the expiration of period of ninety days if he is satisfied that for reasons beyond the control of the petitioner or for any other sufficient cause, it could not be filed within time. (4) The Commissioner shall not revise an order under this section. (a) Where the order is pending on appeal under section 35 or (b) Where an appeal against the order lies under section 35 and dealer has not waived his right of such appeal, on petition by a dealer under Sub- section 2. Appeal to State Government: