Amendment status not verified — confirm the current text below against the official source.
The appeill pending i'ol more than five yea$ ftom dte appoi0ted day under thc Sikkim Sale,( Act, l9E3. shall be dispose.lofwithin peioC oftu.o years from the appointed da,y. where theallpeal is not deci.led \L,ithir thc period as specified under sub-section (5) orsub- section (6).1he appealshallbe deemed to havebeel allo$,ed. --{planation - For the purposcs of this scction or section 76,- (a) "assessmen t" inclLrdes- (j) asses.sn'rent oltax and inrposition ofpenalty under section 38 (i:) ,r..ec.rrc rt u'ti.r .lrrJe' <ectron 40r (iii) determination ol interest under section 43. or' (iv) rectification o I m istake in determiration o I intcrcst under section 44,' "noticc ofdemand" mcans any notice sen/ed ilr accordancc with thc pl'ovision ofthis Act for rcalizrlioi olthe tax. penilty or iniereslrelened to in clause (a). Suo motu revision by Commissioner- Subject b such rules as may be made and forleasons 1o be recorded in wriling, tl'le Commissioner rnay. on his own motion, r'evise any assessment made by assessing aulhoity or orderpassed by the prescrihcd authority. Rcvision by Commissioner upon application" Sobjcct to such ru1es as may be made and for-reasons to be recorded in writing,lhe Commissioner may, upon appiication. revise any ordel, othel thau an ot der rcfeDed to in seclion 77 and an ordcr ofassessment against whlch an appeallies under section 73 passed by Lhe assessing authoity or the prescribed authoriiy. Revision by Appellate Authority- Subjcct to sucl'r r-uies as may be made and for reason to be recoldcd in wdting. the APpellate Authority rnay. upotr application, revise a finalappellate orderfro an older ofassessmcnt- Wheredu[inglhependencyofanapplicationibrrevision,rrelenedhyadealerundersrrh- scction (l) before thc Appellate Authority. thc Commissioner, having discovcred,- (a) any en-oloromission. whethcrin factorlaw' ln thc final, appellate orrevisional order relened to in sub section (i ), or I I i