Amendment status not verified — confirm the current text below against the official source.
Subject to such rules as may be made by the State Government in this behalf, the Commissioner or any authority prescribed in this behalf may, upon application, revise any assessment made or order passed by the Commissioner or by a person appointed under sub-section (2) of section 4: Provided that an application for revision shall be accompanied by such fees (not exceeding rupees one hundred) as may be prescribed: Provided further that no revision shall lie if the applicant has filed an appeal in the first instance under section 13 and such appeal has been disposed of by the prescribed authority. Indemnity. Revision.