(i) in clause (b) of sub-section (I) after the wori:ls "as he thinks fit" the words an<.1- phrases "within one calendar year frorn the date of filing of such application for revision" shall be inserted.
(ii) after sub-section ( I) the following sub-section shall be inserted.
( I-A) Notwithstanding anything contained in sub-section ( I ). if the rcvi~ion .. under sub-section (I) is in respect of an order of rc-..issessmeht or re imposition of' penalty in pursuance to any direction given in app<.:al or revision. the Commissioner m..iy p..iss an order in accordance with the provisions of sub-section (I). but shall not remand the case.
( 1-8) Where an application for revision filed under clause (h) of sub-section ( I) is pending on the date ofeommencement oft he Chhattisgarh Vanijyik Kar (Sanshodhan) Adhyadcsh, 2004 it sh al I he dispt1sed of in accordance with the provisions of sub-section ( I) or sub-section (I -A) as the case may be, within one calendar year from the date of commencement of the said Adhyadesh.
I 0. tn section 71 of the Principal Act,- in clause (i) and (ii) of sub-section ( I) for the words "one calendar year" the words "three calendar months" shall be substituted. • Raipur, Dated 26-08-2004 GOVERNOR. ~ Chha1tisgarh.
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