(1) An assessee who is dissatisfied with the decision of the Tribunal or Commissioner may, within sixty days after being notified of the decision, file a revision with the High Court; and the assessee so appealing shall serve a copy of the notice of revision on the respondent to the proceeding.
(2) A revision to the High Court may be made on question of law or an erroneous decision or failure to decide a question of fact. A notice of the revision shall state the questions of law that will be raised in the revision.
(3) The Commissioner shall also be made a party to the proceedings before the High Court where revision is filed by the dealer or other person.
(4) The High Court may, on application either by the petitioner or by the respondent, review any order passed by it provided such application is made within thirty days from the date of the Judgement.
(5) A revision or review application presented before the High Court under this section shall be heard by a bench consisting of not less than two Judges.
92 [39.Revision by Commissioner. — The Commissioner may on his own motion, call for and examine the records of any proceedings under this Act and if he considers that any order passed therein or any decision taken by any authority, other than Tribunal or High Court is erroneous or is prejudicial to the interest of the revenue, after giving the assessee or interested person an opportunity of being heard, pass such order as he deems fit:
Provided, the Commissioner shall not pass any order under this section after expiry of five years from the date of such order.]
93 [39A. Review by Authorities.— (1) Subject to such rules as may be prescribed, any order passed under this Act or the rules framed thereunder by any authority appointed under section 13 of this Act may be reviewed by the authority passing it upon an application or on its own motion.
(2) No order shall be reviewed under this section after the expiry of one year from the date of passing of such order.
---35---
(3) Any person may file a review application to the concerned authority within thirty days from the date of receipt of order by him.
(4) Where the concerned authority is satisfied that the person has reasonable cause for not filing review application within the time specified in sub-section (3), he may accept the review application, provided it is filed within 120 days from the date of receipt of order by him.
(5) The review application shall be made in the prescribed form and shall specify in detail the grounds upon which it is made.
(6) No review under this section shall be entertained by the Authority, unless such review is accompanied by a satisfactory proof of the payment of whole of the undisputed amount of tax, interest and penalty and ten percent of the disputed amount of tax, interest and penalty that may be due.
(7) When any authority reviews any of his order or rejects any review application, the copy of the final order allowing or dismissing the review application shall be submitted to the Additional Commissioner and the Commissioner.]