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1). |
The Commissioner may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to ft, under the provisions of this Act, including sub-section (2) of this section (and if such order or proceeding recorded is prejudicial to the interest of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of this Act, may initiate proceedings to revise, modify or set aside such order or proceeding) and may pass such order in reference thereto as it thin as it. |
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2). |
Powers of the nature referred to in sub-section (1) may also be exercised by an Additional Commissioner, Joint Commissioner, Deputy Commissioner, and Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, Officers or persons subordinate to them. |
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3). |
In relation to an order of assessment 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 dealer, as may be prescribed. |
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4). |
No order shall be passed under sub-section (1) or sub-section (2) enhancing any assessment unless an opportunity has been, given to the assessee to show cause against the proposed enhancement.] |
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1. Subs. by Act No.:28 of 1996 w.e.f.1.8.96. The earlier Section read as under : |
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