KAIT Act 76अध्याय XI · Appeals and Revisions

धारा 76 · Powers of revision of the Commissioner suo motu

(1)

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

(2)

The Commissioner shall not pass any order under sub-section (1) if-

(a)

the time for filing appeal against that order has not expired;

(b)

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

(c)

more than four years have elapsed 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 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 before the Appellate Tribunal or the High Court 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 the period of four years referred to in clause (c) 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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