Amendment status not verified — confirm the current text below against the official source.
Revision by Commissioner : (1) The Commissioner may call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by any person appointed under sub-section (1) of section 18 to assist him, is erroneous in so far as it is prejudicial to the interest of the revenue, he may, after giving the dealer or transporter 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, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment. (2) In the case of any order other than an order to which sub-section (1) applies, passed by any person appointed under sub-section (1) of section 18 to assist him, the Commissioner may, either on his own motion or on a petition by a dealer or a transporter for revision, call for the records of any proceeding under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made, and subject to the provisions of this Act, may pass such orders thereon, not being an order prejudicial to the dealer or the transporter, as he thinks fit; Provided that no petition for revision by a dealer or a transporter shall be admitted by the Commissioner unless at least fifty percent of the amount of tax assessed, or as the case may be, fifty percent of the amount of penalty levied, has been paid by the dealer or the transporter where the order against which revision is filed relates to assess ment of tax or imposition of penalty. (3) In the case of a petition for revision under sub-section (2) by a dealer or a transporter, the petition must be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier; Provided that the Commissioner before whom the petition is filed 67 may admit it after the expiration of the period of ninety days if he is satisfied that for reasons beyond the control of the petitioner or for any other sufficient cause, it could not be filed within time. (4) The Commissioner shall not revise any order under this section in the following cases - (a) Where an appeal against the order lies under section 69 or 71 but has not been made and the time within which such appeal may be made has not expired, or in the case of an appeal to the Tribunal the dealer or the transporter has not waived his right of appeal; or (b) Where the order is pending on appeal under section 69; or (c) Where the order has been made the subject of an appeal to the Tribunal. Explanation :- An order by the Commissioner declining to interfere shall, for the purpose of this section, be deemed not to be an order prejudicial to the dealer or the transporter. 71 Appeal to the Tribunal: (1) Whoever aggrieved by an order passed in appeal under section 69 or passed in revision under sub-section (1) of section 70 may appeal to the Tribunal within sixty days of the date on which such order is communicated to him. Explanation : Order passed in appeal or revision mentioned in this sub- section shall mean an order passed after an appeal or revision is admitted under section 69 or, as the case may be, sub-section (1) of section 70 of the Act. (2) The Tribunal may admit an appeal after the expiration of the sixty days referred to in sub-section (1), if it is satisfied that for reasons beyond the control of the appellant or for any other sufficient cause it could not be filed within time. (3) An appeal to the Tribunal shall be in the prescribed form and shall be verified in the prescribed manner, and shall be accompanied by a fee of one hundred rupees. (4) The Tribunal may, after giving the dealer or the transporter and the Departmental Representatives an opportunity of being heard, pass orders thereon as it thinks fit and shall communicate any such orders to the dealer and to the Commissioner. 68