Amendment status not verified — confirm the current text below against the official source.
Revision. (1) The Commissioner may, either sue motto or on an application made to him, call for and examine the record of the assessing authority or as the case may be, of the appellate authority in respect of any proceeding to satisfy himself as to the regularity of any such proceeding or the correctness, legality or propriety of any decision taken or order passed therein and may pass such order thereon as he deems fit. (2) No application under sub-section(1), shall be entertained if it is not made within a period of four months from the date of receipt of the order and unless it is accompanied by a fee calculated at the rate of two percent of the tax or penalty 9 under dispute subject to a minimum of rupees one hundred and a maximum of rupees two thousand. (3) The powers of revision shall be exercised within such a period not exceeding four years from the date on which the order was served on the proprietor. (4) No order which adversely effects any person shall be passed under this section, unless such person has been given a reasonable opportunity of being heard. (5)Where the Commissioner rejects any application for revision under this section, he shall record the reasons for such rejection.