Section 38 in The Punjab Tax on Luxuries Act, 2009
38. Revision.
(1)The Commissioner shall, by an order, have the power to revise, at any time, any order passed by the assessing authority or any officer, appointed under sub-section (1) of section 3, either suo moto or on an application of the proprietor submitted to him within a period of sixty days from the date of communication of the order :Provided that the State Government may, entertain an application of the proprietor submitted after the expiry of sixty days, but not beyond sixty days after the expiry of the former, if it is satisfied that the appellant had sufficient cause for not preferring the revision within that period.(2)The State Government may, after giving the appellant an opportunity of being heard, pass such orders, as it may deem fit.(3)Every order passed under sub-section (1) or sub-section (2), as the case may be, shall be, communicated to the proprietor and the authority or officer against whose order, the revision was filed.
