CourtMesh

Section 15: Powers of revision of Commissioner.

The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962Central Act · Act 55 of 1962

The Commissioner may, of his own motion or on application, call for and examine the records of any proceedings under this Act before any person appointed under section 4 to assist the Commissioner and revise after such inquiry as he may deem necessary any order passed in such proceedings:

Provided that no order prejudicial to a dealer shall be passed [under this section] without giving him a reasonable opportunity of being heard:

Provided further that the Commissioner shall not revise any order under this section in any case--

(a) where an appeal against the order lies to the prescribed authority, the time within which such appeal can be made has not expired or the dealer has not waived his right to appeal to the prescribed authority;

(b) where the order is the subject of an appeal before the prescribed authority;

(c) where the application is made by an aggrieved dealer for such revision unless the application is made within ninety days from the date on which the order was served on the applicant;

(d) where the order is sought to be revised by the Commissioner of his own motion, if such order was made more than two years previously.

Where this provision sits

ActThe Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962
Section15
Marginal notePowers of revision of Commissioner.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 52 of 1964. . Subs. by Act 52 of 1964, s. 2 and the First Schedule, for "under this sub-section" (w.e.f. 29-12-1964).

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.