(1) Any person aggrieved by an order of the Commissioner (Sales) may, within a period of sixty days from the date of the order, prefer a revision to the Chief Commissioner (Sales) in such form and manner as may be prescribed:
Provided that the Chief Commissioner (Sales) may entertain the revision after the expiry of the said period of sixty days, if he is satisfied that the applicant was prevented by sufficient cause from filing the revision within the stipulated period, but no revision shall be entertained after one hundred and twenty days from the date of the order of the Commissioner (Sales).
(2) The Chief Commissioner (Sales) may, after hearing the revision, confirm, vary or reverse the order under revision or pass such order, as he may deem fit.
9. The State Government may at any time call for the record of any proceedings under this Act and may pass such order in relation thereto as in its opinion the circumstances of the case require and as is not inconsistent with any of the provisions contained in this Act or the rules made thereunder:
Provided that the powers of State Government under this section shall be exercised by the Secretary:
Provided further that no order which prejudicially affects the interest of any person shall be passed under this section without giving him a reasonable opportunity of being heard.
10. Every officer appointed under this Act shall, for the purpose of making any enquiry or hearing an appeal or revision under this Act, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (V of 1908), when trying a suit, in respect of the following matters, namely:-
(a) summoning and enforcing the attendance of any person and examining him on oath;
(b) requiring the discovery and production of any document;
(c) requisitioning of any public record from any court or office;
(e) any other matter which may be prescribed, and any proceedings before any such officer shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code, HARYANA GOVT. GAZ. (EXTRA.), APR. 16, 2008 65 (CHTR. 27, 1930 SAKA) 1860 (Act XLV of 1860) and every such officer shall be deemed to be a civil court within the meaning of sections 345 and 346 of the Code of Criminal Procedure, 1973 (Act 2 of 1974).
11. The State Government may, by an order in writing at any time, transfer any case pending before an officer appointed under this Act to another officer and the officer to whom the case is so transferred may, subject to any special direction in the order of transfer, proceed from the stage at which it was so transferred.
12. The provisions of this Act and the rules made thereunder shall have effect notwithstanding anything inconsistent therewith contained in any other law.
Powers to transfer cases.
Act to over-ride other laws.