DEMO|

The Jharkhand Value Added Tax Act, 2005
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Body 80. Revision-

(1) Subject to such rules as may be made by the State Government an order passed on an Appeal under sub-Section 1 or 2 of Section 79 may, on application, be revised by the Tribunal.

(2) Subject as aforesaid any order passed under this Act or the rules made thereunder, other than an order passed by the Commissioner under sub-Section 3 of Section 4 or an order against which an appeal has been provided in Section 79 may, on application be revised -

    (a) by the Joint Commissioner, especially empowered in this behalf, if the said order has been passed by an authority not above the rank of Deputy Commissioner; and

    (b) by the Tribunal, if the said order has been passed by the Joint Commissioner or Commissioner.

(3) Every application for revision under this Section shall be filed within ninety days of the (communication) of the order before the Commissioner, which is sought to be revised, but where the authority to whom the application lies is satisfied that the applicant had sufficient cause for not applying within time, it may condone the delay.

(4) The Commissioner may, on his own motion, call for and examine the records of any proceeding in which any order has been passed by any other authority appointed under Section 4, for the purpose of satisfying himself as to the legality or propriety of such order and may, after examining the record and making or causing to be made such inquiry as he may deem necessary, pass such order as he thinks proper.

(5) No order under this Section shall be passed without giving the appellant as also the authority whose order is sought to be revised or their representative, a reasonable opportunity of being heard.