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The Orissa Value Added Tax Act, 2004
CHAPTER X: APPEAL, REVISION AND RECTIFICATION.

Body 79. Revisional powers of Commissioner.

(1) Subject to rules and for reasons to be recorded in writing, the Commissioner may, on his own motion, revise any order passed under this Act or the rules by any person, other than the Tribunal, appointed under sub-section (2) of section 3 to assist the Commissioner.

(2) Subject to rules and for reasons to be recorded in writing, the Commissioner may, upon application filed within the prescribed period, revise any order, other than an order of the Tribunal, passed by any person appointed under subsection (2) of section 3 to assist the Commissioner.

(3) The Commissioner shall not entertain any application for revision under sub-section (2), if the dealer or person filing the application, having a remedy by way of appeal under section 77 or section 78, did not avail of such remedy or did not file the application within the prescribed period.

(4) The Commissioner shall not revise, under sub-section (1), any order, if -

    (a) period for filing of appeal against the order as provided under section 77 or 78 has not expired; or

    (b) the order has been made a subject matter of appeal under section 77 or 78; or

    (c) more than five years have expired after the order sought to be revised was passed.

(5) Notwithstanding anything contained in sub-section (4), the Commissioner may pass an order under sub-section (1) on any point which has not been raised and decided in an appeal referred to in clause (b) of sub-section (4) before the expiry of the period specified in clause (c) of the said sub-section.

(6) If the Commissioner proposes to reject an application for revision made under sub-section (2), he shall record the reasons for such rejection.

(7) Any dealer or person or, as the case may be, the Government, aggrieved by any order passed by the Commissioner under sub-section (1) may, within sixty days from the date of receipt of such order, prefer an appeal -

    (a) if the order is passed by the Commissioner, to the High Court; and

    (b) if the order is passed by any authority subordinate to the Commissioner, to the Commissioner.

(8) All orders passed under sub-section (1) shall, subject to orders passed in an appeal, if any, be final.

(9) Any dealer or person likely to be affected prejudicially by any order passed under sub-section (1) shall be given a reasonable opportunity of being heard before such order is made.