Madhya Pradesh Profession Tax Act, 1995

Body 18. Revision

(1) The Commissioner Profession Tax may, on his own motion revise any order passed by any authority under this Act:

Provided that no order shall be revised by the Commissioner Profession Tax under this sub-section after the expiry of three years from the date of passing of the impugned order.

(2) No order under this Section shall be passed without giving the assessee a reasonable opportunity of being heard.

(3) The Commissioner Profession Tax may delegate his power under sub-section (1) to the Additional Commissioner of Commercial Tax appointed under the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002) and/or Special Commissioner of State Tax / Additional Commissioner of State Tax appointed under the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017).