KAIT Act 75अध्याय XI · Appeals and Revisions

धारा 75 · Powers of revision of the Deputy Commissioner Suo Motu

(1)

The Deputy Commissioner may, of his own motion, call for and examine the records relating to any ord9r passed or proceeding recorded under this Act, by any Officer or authority subordinate to him, other than a Deputy Commissioner (Appeals)which in his opinion is prejudicial to revenue and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit.

(2)

The Deputy Commissioner shall not pass any order under subsection (1) if-

(a)

the order has been made the subject of an appeal to the Deputy Commissioner (Appeals)or the Appellate Tribunal or of a revision in the High Court; or

(b)

more than four years have expired after the passing of the order referred to therein:

Provided that in computing the period of limitation for the purpose of sub-section (2), any period during which any proceeding under this section is stayed by an order or injunction of any Court shall be excluded.

(3)

Notwithstanding anything contained in sub-section (2), the Deputy Commissioner may pass an order under sub-section (1) on any point which has not been raised for consideration or decided in an appeal or revision referred to in clause (a) of sub-section (2) before the expiry of a period of one year from the date of the order, in such appeal or revision or before the expiry of a period of four: years referred to in clause (b) of sub-section (2) whichever is later.

(4)

No order under this section adversely affecting a person shall be passed unless that person is given a reasonable opportunity of being heard.

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