Amendment status not verified — confirm the current text below against the official source.
(.2) 6I (l) (b) any co[cea]menL by a deaLer olhis lufiover olsales or purchxses or claim 1br 'ieduclioll oi any paft ofgross tumover olsales or puirhases or clailn lor lorver rate ol tlx pityable uncler this Act, is 0fthe opilion lhat the amouIlt oflax assessed is ]iable lo be cnhanccd f-]-om\jr'hxthasbcennudejntheoldelofassessmentorintheflllalappe'llaleorrcrisjoil:ti orcler in ll,e maller ol Lhe alnollnl ibr tax so assessed' as lhe case may bc' he may, file, at any time belorc the application lbr I evis ion is tinally heald by the '\Ppei hi3 ArrhoriD J ne'n, nl.dr_1br ro-rglc.herollcca'rle AutllL,il\ t'cenu 'rr oru''iurr'r"r'i to in clause (a) or the concaalJnent by the dealer olthe lumovel ofsales or Pu'cheses er incol:rec1 stalement under c]ause (b) The Appellate AulllodlJ shall, wlile ploceedirg to lcvise utrder sub-seclion ( t ) urr' l-inal apl'll,te or'rcvisionrl order ofassessmenL e terliir ihe lremorundum llled und'r sub scction {2) as an applicarion by the Commissioler for revis ion and pass suc h revisional order as it rlee rns fi t Review of Order- S ubj ect lo such rules as nuy be made. any assessmenL nade or ordcr passed undef lhis A d or dre rules nlade theleu nder by ary otlicer' appointed u nder s ub seclion (3) ol seclion J ' mly be reviewcd by theperson passing ir upon application oron his own motion, and' subject to thc rules as aforesaial, the Appellare Aulholity may, in the likemanner andforreasons to be rccorded in writing, review any orclerpassed by it, eitheron its molion or upon an apphcrtion' Porver oftaking evidence on oath: - The Appellate Authorrty,lhe Coi-Lmissioner, or the authorised olllcer shirll, tbr Lhepurposes oI this Act, have the sa ne powelS as are vested in a coolt under the Code ofCivil Proccdure' 1908 (5 of 1908), wheir lryirg a suit in rcspect of the lbllo ving matters narnelv' - enforcing the attendanceofany pe6ona d exanrining hirn o'r oath or alhImalion; compelling the prcdLtction ofdocuments; and issuing commissions.Iorihc examinildon oIvJitncsses and any proceeding under'this Arr hctirrr: the Appellatij Authodly, the Commissioncr, tlle SPecial Co missioner, or thc au lol ised ol'l'1cer shall be deerned to be a j udiclal proceed ing within the n'teaning ofsection 193 and section 22ij and fol the purpose of sectior 196, of the Indlan Pcnal Code,1860 (45 (J1 1860)'