Amendment status not verified — confirm the current text below against the official source.
(1) The Cornmissionur may, either suonrof u or on an applicaiion made to hjm, call for and examine the lecord of thc assessing authority or, as Ihc case may be, of the appellate authority in respect of any proceeding to satisfy himself as to the regularity of any such proceeding or the corrcctncss, IegaIit y or propricly-of any decision taken or order passed thercin and nlny pass such order thereon as he $oms fitr (2) No application undcr sub-section {I) shell be cnicrtained if it is not made wiihin a period of four months from Ibe date of rcccipt of the order and unless it is accompanied by a Tee calcuIalcd at the ratc of tlvo percenturn of the tax, penalty or interest, under dispute subject to a minimum of rupees one hundred and a maximum of rums two thousand. (3) The powers of revision shaH be exercised wil hin a period not ~xcecdiog five years from tho date on ivhich the order was served on the assassee. (4) No order which adversely a5ecis.any assesseed shall be passed under this . . I F ~ ~ O D , -unless such asscssm has bean given a reasopable opp~rlunity of being heard.. ' ... (5) Where thc Comn~issioncr rejccis -any application for revision under *is - . .. . . A he shall record the rcasons for such ~jcciion, Aecaunn.