Amendment status not verified — confirm the current text below against the official source.
Revision: ' f 1) The prescribed authority may call for and examine the record of any proceeding under this Actand if he considers that any order pass therein by any inspecting I assessing / appellate authority is erroneous in so far as it is pre-judicial to the interest of the revenuet he mayt after giving the assessee 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. f2) Any person objecting to an order passed under section 7 or section 13 or any other order passed by any authority subordinate to the Commissioner may apply for revision of such order to the prescribed authority within sixty days from the date of receipt of the order of the appellate authority or assessing authority 1 as the case may be. Provided that no petition for rev1sron by any p~rson shall be admitted by the Commissioner unless fifty percent of the amount of duty assessed, fifty percent of the amount of interest and penalty levied have been paid by the person preferring revision before the Commissioner. 13) The Commissioner shall not revise any order under this sections in the following cases: 12 (a) Where an appeal against the order lies under section 13 but has not been made and the time within which such appeal may be made has not expired; or (hl Where the order is pending on appeal under section 13.