Section 62(1) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1)The Commissioner-(a)either on his own motion, may; or(b)on an application by a dealer or person made within the prescribed period from the date of order, shall;call for the record of the proceeding in which any 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 shall pass such order not being an order prejudicial to the dealer or person, as he thinks fit] [[Substituted by M.P. Commercial Tax (Second Amendment) Act. 2002, w.e.f. 13-8-2002 for the following words:'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.']] [within six months starting from the first day of the month following the month in which the application for revision has been filed] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the words 'within six months from the date of filing of application for revision' w.e.f. 30-9-2003.]:Provided that the Commissioner shall not revise any order under this sub-section-(a)where an appeal against the order is pending before any authority specified in sub-section (1) of Section 61 or where, if such appeal, lies, the time within which it may be filed has not expired; or(b)where a second appeal against the order has been filed :Provided further that 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 72.Explanation. - An order by the Commissioner, declining interference shall not be deemed to be an order prejudicial to the dealer or person.
