Revision by the Entertainments Tax Commissioner and certain other Authority
 
  1. The Entertainment Tax Commissioner of the Entertainments Tax Joint Commissioner may suo-motu call for and examine the record of any order passed or proceedings recorded by any authority, officer or person subordinate to him under the provisions of this Act, including sub-section (2), for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings and may pass such order in reference thereto as he thinks fit.
  2. Power of the nature referred to in sub-section (1) may also be exercised by the Entertainments Tax Deputy Commissioner and the Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to him.
  3. In relation to any order passed under this Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within such period, not exceeding four years, from the date on which the order was served on the proprietor as may be prescribed.
    Note : See Rule 39(2), Rule 40, Rule 41 of AP Entertainment Rules, 1939.
  4. No order shall be passed under sub-section (1) or sub-section (2) enhancing any tax or penalty or any other amount unless an opportunity has been given to the proprietor to show cause against the proposed enhancement.
  5. Where an order passed under this section has been set aside by any court or other competent authority under this Act for any reason, the period between the date of such order and the date on which it has been so set aside, shall be excluded in computing the period prescribed under sub-section (3) for the purpose of making a fresh revision, if any, under this section.
  6. Where any proceeding under this section has been deferred on account of any stay granted by the High Court in any case, or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force or such appeal or proceeding was pending shall be excluded in computing the period under sub-section (3) for the purpose of exercising the power under this section.

    Act No.24 of 1984 has inserted this Section w.e.f. 1-1-1984.