The Maharashtra Motor Vehicles Tax Act, 1958.State Act of Maharashtra · Act 65 of 1958
[14A. Revision.- (1) The State Government or the [Transport Commissioner] * * * or such Officer, not below the rank of a Deputy Secretary to Government, designated by the Government in this behalf may, suo moto or on application, call for and examine the record of any order made by any Taxation Authority under this Act and pass such order thereon as it or he thinks just and proper :
Provided that, no application under this section shall be entertained if it is not made within a period of one hundred and twenty days from the date of the order :
Provided further that, before rejecting any application for the revision of any such order, the State Government, the [Transport Commissioner] or as the case may be, the Officer designated shall record reasons for such rejection.
(2) No order shall be passed under this section which is likely to affect any person adversely unless such person is given reasonable opportunity of being heard by the State Government, the [Transport Commissioner] or, as the case may be, the Officer designated.
(3) Where any person could have appealed under section 14 and no appeal has been filed by him, no proceedings in revision under this section shall be entertained upon the application of such person.]
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
inserted, Mah. 43 of 1969. Section 14A was inserted, by Mah. 43 of 1969, s. 9.
substituted, Mah. 37 of 1972. These words were substituted for "Director of Transport" by Mah. 37 of 1972, s. 13(1). Section 13(2) of Mah. 37 of 1972 reads as under : "(2) Any reference by whatever form of words to the Director of Transport in any law for the time being in force, or in any instrument or document shall, after the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972 (Mah. XXXVII of 1972), be cons…
omitted, Mah. 22 of 1979. The words "appointed as such by the State Government" were deleted by Mah. 22 of 1979, s. 14.
substituted, Mah. 37 of 1972. These words were substituted for "Director of Transport" by Mah. 37 of 1972, s. 13(1). Section 13(2) of Mah. 37 of 1972 reads as under : "(2) Any reference by whatever form of words to the Director of Transport in any law for the time being in force, or in any instrument or document shall, after the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972 (Mah. XXXVII of 1972), be cons…
substituted, Mah. 37 of 1972. These words were substituted for "Director of Transport" by Mah. 37 of 1972, s. 13(1). Section 13(2) of Mah. 37 of 1972 reads as under : "(2) Any reference by whatever form of words to the Director of Transport in any law for the time being in force, or in any instrument or document shall, after the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972 (Mah. XXXVII of 1972), be cons…
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