(1) The Commissioner of Taxes may call for and examine the record of any proceeding under the Act and if he considers that any order passed therein by any officer other than himself, is erroneous in so far as it is prejudicial to the interest of revenue he may, after giving the assessee an opportunity of beihg heard (and after making or causing to be made such enquiry as he deems necessary, pass such orders thereon as the circumstances of the, cases justify, including an order enhancitng or modifying the assessment, or cancelhng the assessment and directing a fresh assessment. .
(2) In the case of any order other than an order to which sub—section( 1) applied, passed under this Act by any officer other than himself, the Commissioner of Taxes may of his own motion, and in the case of an order passed under section 15 also, subject to such rules as may be prescribed, on a petition by an assessee for revision, call for the record of any proceeding under this Act in which any such order has been passed and may make such enquiry or cause such enquiry to be made, and subject to the provision of this Act may pass such order thereon not being an order prejudicial to the assessee,- as he thinks fit:
I ‘ Ram- .
Delegation of powers.
Notice of Demand.
Dim when Dayabts.
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Provided that the Commissioner of Taxes may dispense withthe enquiry required to be made under this sub—section, if he, forreasons to be recorded, considers such enquiry to be not necessary.\
(3) In the case of a petition for revision under sub—section (2)by an assessee, the petition shall be made within ninety days fromthe date on which the order in question was communicated tohim or the date on Which he otherwise comes to know of it, which—ever is earlier:
Provided that the Commissioner of Taxes before whom thepetitions is filed may admit it after the expiration of the period ofninety days if he is satisfied that for reasons beyond the controlof the petitioner or for any other SUmClL‘llt muse, it could not be filed within time.
Explanation: An order by tho C(mn‘nissionvr of Taxes decliningto interfere shall, [01‘ the purpose of this section. be domnod amorder prejudicial to the assessee. ‘
17. The Commissioner of Taxes may, by notification in the Official Gazette, delegate the powers under section 16 to the Deputy Commissioner/Deputy Commissioner of Taxes.
CHAPTER VI DEMANDS, PAYMENT & RECOVERY
18. Where any tax or penalty is payable in consequence ofany order passed under or in pursuance of this Act. the assessingauthority shall serve on the person concerned a notice of demand in the prescribed form specifying the amount so payable. ' , t 19. (1) The tax or penalty payable under this Act shall be paidin the manner hereinafter provided.
(2) Every person liable to furnish a return under sub— section (1) of section 7 shall; before he furnished the return payinto a Government treasury the full amount of tax due on thebasis of such» return and shall furnish, along with the returns aure‘cei'pt from such treasury in token of such payment.
(3) The principal officer deducting any tax under section 11shall pay the amount to a Government treasury Within thirty days of such deduction and shall furnish along with the returns required to be made under sub-section (2) thereof. a receipt from such treasury in token of such payment.
(4) The amount of tax or penalty due under this Act;
(a) in excess of payment already made; or
(b) Where no payment has been made.
shall be paid by such date as may be specified in the notice of demand and, where no such date is specified, it shall be paid within thrity days of service of the notice of’ demand.
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