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Section 35: Powers of rcvzswn of the Depu~" Commzssioner suo motu

The Kerala General Sales Tax Act, 1963 (No.15 of 1963)State Act of Kerala · Act 15 of 1963

( I) The Deputy CommiSSioner may, of h1s own motion, call for and examine any order passed or proceedmgs recorded under this Act by the Inspectmg Assistant Commissioner or any officer or authority of rank below that of an Inspecting Assistant Commissioner and may make such enquiry or cause such enqmry to be made and, subject to the provisions of thiS Act, may pass such order thereon as he tlunks fit.

(2) The Deputy Commissioner shall not pass any order under sub-section (I) If-

(a) the hme for appeal against the order has not expired;

(b) the order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Tnbunal or of a revision m tile H1gh Court; or

(c) More than four years have expired after the passing of the order referred to therein.

( 3) No order under this section adversely affecting a person shall be passed unless that person has had a reasonable opportunity of being heard.

Where this provision sits

ActThe Kerala General Sales Tax Act, 1963 (No.15 of 1963)
Section35
Marginal notePowers of rcvzswn of the Depu~" Commzssioner suo motu
JurisdictionState of Kerala
StatusIn force as published by the source

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