(1) The Commissioner may suo motu call for and examine the record of any order passed or proceeding recorded by any authority, officer or person subordinate to him, under the provisions of the Act including sub-section
(2) and if such order or proceeding recorded is prejudicial to the interests of revenue, may make such enquiry, or cause such enquiry to be made and subject to the provisions of the Act, may initiate proceedings to revise, modify or set aside such order or proceeding and may pass such order in reference thereto as he thinks fit.
(2) Powers of the nature referred to in sub-section (1) may also be exercised by the Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner in the case of orders passed or proceedings recorded by the authorities, officers or persons subordinate to them:
94[Provided that the power under sub-section (1) or (2) shall not be exercised by the authority specified therein in respect of any issue or question which was decided on appeal by the Appellate Tribunal under section 33.]
94. Substituted by Act No.21 of 2011.
Revision by Commissioner and other prescribed authorities.
[Act No.5 of 2005] 57
(3) In relation to an order of assessment passed under the Act, the powers conferred by sub-sections (1) and (2) shall be exercisable only within a period of 95[six years] from the date on which the order was served on the dealer.
(4) No order shall be passed under sub-section (1) or
(2) enhancing any assessment unless an opportunity has been given to the dealer to show cause against the proposed enhancement.
(5) It shall be lawful for the Commissioner to defer any proceeding under this section by the reason of the fact that an appeal or other proceeding is pending before 96[the Appellate Tribunal or the High Court or the Supreme Court] involving a question of law having a direct bearing on the order or proceeding in question.
(6) Where an order passed under this section has been set aside by any court or other competent authority under the Act for any reason, the period between the date of such order and the date on which it has been so set aside shall be excluded in computing the period of 95[six years] specified in sub-section (3), for the purpose of making a fresh revision, if any, under this section.
(7) Where any proceeding under this section has been deferred on account of any stay order granted by 96[the Appellate Tribunal or the High Court or the Supreme Court] in any case, or by reason of the fact that an appeal or other proceeding is pending before 96[the Appellate Tribunal or the High Court or the Supreme Court] involving a question of law having a direct bearing on the order or proceeding in question, the period during which the stay order was in force or such appeal or proceeding was pending shall be
95. Substituted by Act No.26 of 2017.
96. Substituted by Act No.21 of 2011.
58 [Act No.5 of 2005] excluded in computing the period of 97[six years] specified in sub-section(3), for the purposes of exercising the power under this section.
33. 98[(1) Any dealer objecting to an order passed or proceeding recorded,-
(a) by any authority, on appeal under section 31;or
(b) by the Additional Commissioner or Joint Commissioner or Deputy Commissioner under sections 21 or 32 or 38; or
(c) by any authority following the ruling or order passed under section 67;
may appeal to the Appellate Tribunal within sixty days from the date of service of the order or proceeding on him.]
(2) The Appellate Tribunal may within a further period of sixty days admit the appeal preferred after the period of sixty days specified in sub-section (1), if it is satisfied that the dealer had sufficient cause for not preferring the appeal within that period:
98[Provided that no appeal against the order passed under section 31 shall be admitted under sub-section (1) or sub-section (2) of this section unless it is accompanied by satisfactory proof of the payment of fifty percent of the tax, penalty, interest or any other amount as ordered by the Appellate Authority under section 31:
Provided further that no appeal against