(1) The Commissioner in respect of any order passed by any officer specified in clauses (b) to (f) of sub-section (1) of Section 3, may on his own motion call for the record of the proceeding in which such order was passed and on receipt of the record may make such enquiry or cause such enquiry to be made, as he considers necessary and subject to the provisions of this Act may, pass such order thereon, not being an order prejudicial to the dealer or person as he thinks fit:

Provided that ,-

(a) the Commissioner shall not revise any order under this subsection, where an appeal against the order is pending before the appellate deputy commissioner or the Board; or where, if such appeal lies, the time within which it may be filed has not expired;

(b) no revision shall lie,-

(i) against an order determining the liability of a dealer to pay tax or against a notice issued under this Act for assessment except after an assessment order is passed; and

(ii) against an order passed under Section 36.

Explanation.- An order by the Commissioner, declining interference shall not be deemed to be an order prejudicial to the dealer or person

(1-A) Notwithstanding anything contained in sub-section (1), if the revision under sub-section (1) is in respect of an order of re-assessment or re-imposition of penalty in pursuance of any direction given in appeal or revision, the Commissioner may pass an order in accordance with the provisions of sub-section (1), but shall not remand the case.

(2) The Commissioner may on his own motion call for the record of any proceeding in which any order under sub-section (1) has been passed by an officer to whom the Commissioner has delegated his powers under this section in pursuance of the provisions of Section 43 and on receipt of the record, may make such enquiry or cause such enquiry to be made as he considers necessary and subject to the other provisions of this Act, may pass such order thereon not being an order prejudicial to the dealer or person as he thinks fit.

(3) The Commissioner may on his own motion or on information received call for and examine the record of any proceeding under this Act if he considers that any order passed therein by any person appointed under Section 3 to assist him including any officer to whom he has delegated his powers under sub-section (1) is erroneous in so far as it is prejudicial to the interest of the revenue, and he may, after giving the dealer or person a reasonable opportunity of being heard, and after making or causing to be made such enquiry as he deems necessary, pass within one calendar year from the date of initiation of proceeding such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment or canceling the assessment and directing a fresh assessment .

Provided that.-

(a) no proceeding shall be initiated under this sub-section after the expiry of three calendar years from the date of the order sought to be revised;

(b) no order shall be revised by the Commissioner under this sub-section where a second appeal against such order is pending before the Tribunal or such appeal has been decided by the Tribunal on merits.

(4) Any dealer or person objecting to an order passed by the Commissioner under sub-section (3) may appeal to the Tribunal within sixty days of the date on which the order is communicated to him.

(5) The provisions of sub-section (4), (5) and (6) of Section 48 shall, mutatis mutandis, apply to appeals filed under sub-section (4).

(6) Where the Commissioner considers that any order passed under sub-section (1) by his predecessor or any Additional Commissioner of commercial Tax in so far as it is prejudicial to the interests of revenue he may file an appeal against such order before Tribunal within two years from the date of such order. The provisions of Section 48 shall mutatis mutandis apply to the appeals filed under this sub-section.

(7) Notwithstanding anything contained in sub-section (1) but subject to such restrictions and conditions as may be prescribed, where on an application made by a dealer the State Government is of the opinion that hardship is being caused to such dealer due to any order passed under any of the provisions of this Act other than an order under section 25 or an order passed in pursuance or in consequence of an order by the Tribunal or the Civil Court, High Court or Supreme Court, the State Government may direct the Commissioner to initiate proceedings under sub-section (1) in respect of such order and on such direction the Commissioner shall dispose of such proceeding according to law as if the proceedings had been initiated by him under clause (ii) of sub-section (1):

Provided that no such direction shall be given unless-

(a) the dealer has exhausted the remedies available to him under section 36, section 48, sub-section (1) of this section or section 56, as the case may be, or the period within which any remedy under the aforesaid provisions can be sought has expired, and / or

(b) his application for revision under sub-section (1) has been rejected on merit.

Provided further that such an application shall be entertained by the State Government only once.