Amendment status not verified — confirm the current text below against the official source.
Substituted by Act No.21 of 2011. Revision by Commissioner and other prescribed authorities. [Act No.5 of 2005] 57 (3) In relation to an order of assessment passed under the Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within a period of 95[six years] from the date on which the order was served on the dealer. (4) No order shall be passed under sub-section (1) or (2) enhancing any assessment unless an opportunity has been given to the dealer to show cause against the proposed enhancement. (5) It shall be lawful for the Commissioner to defer any proceeding under this section by the reason of the fact that an appeal or other proceeding is pending before 96[the Appellate Tribunal or the High Court or the Supreme Court] involving a question of law having a direct bearing on the order or proceeding in question. (6) Where an order passed under this section has been set aside by any court or other competent authority under the Act for any reason, the period between the date of such order and the date on which it has been so set aside shall be excluded in computing the period of 95[six years] specified in sub-section (3), for the purpose of making a fresh revision, if any, under this section. (7) Where any proceeding under this section has been deferred on account of any stay order granted by 96[the Appellate Tribunal or the High Court or the Supreme Court] in any case, or by reason of the fact that an appeal or other proceeding is pending before 96[the Appellate Tribunal or the High Court or the Supreme Court] involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force or such appeal or proceeding was pending shall be