Amendment status not verified — confirm the current text below against the official source.
Revision by Commissioner—{1} The Commissioner may call for und examine the record of any proceeding under this Act, and if he consi- ders that any order passed therein by any person appointed under section 4 to assist him, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, after giving the dealer an opportuiity of being heard and after making or causing to be made sugh enquiry as ue deems necessary, pass such orders thereon as the cifcumsiances of the case justify inelcd- ing an order enhancing or modifving the assessment or cuncelling the assess- Tent and directing a fresh assessment, (2) In the casc of any order not being an order te vhich sub-section {!) appligs, passed by any person appointed under seci.m 4 to assist him, the Commissioner may of his own motion and in the case of am omer pawed under section 40 algo on petition by a dealer fer revision, call tor the reeurd af any proceeding under this Act. in which amy such order has bern passed and may make such enquiry or cause such enquiry to be made, anal subject to the provisions of this Act, may pass such order thereon, not beitig un order prejudicial to the dealer, a3 he thinks At; Brovkled that lke Commissioner, may dispense with ihe enquiry requir vd ta be made under this sub-section if he, for reasoias ta be recorded, cunuiders such enquiry to be unnecessary: l = a 18 Provided further that no petition fer revision by dealer shall be admittel by the Cormmissiancr unless he is setisfted that the amount of tax ussessed or penalty levied, if nat ofherwhe directed by him, has been paid. (3) In the case of a petition fer revision under sub-section (2) by a dealer, the petition must be made within miacty dave from the date on which the order in question was commuiticated to him or the date on which he otherwise cume, to know of it, whlehever ip caelicr: Provided that the Commissioner before vivem tli petition is filed may adniit it after the exniration of the period af ninety days if he is satisfied that for reasons bexond the control of the petitioner ar far any other suffi- cient reuse, it could not be fick] within time (4) The Commissioner shall not revi an arder under section 42 or (a} where the order is perdine ar appeal waler section 43) or {h} where an appeal againel the ordea ties amide sretion 4 and the dlealir fas net waived his risiit al such poco] on petition by a dealer under tub-section &2.