Section 75 in The Gujarat Value Added Tax Act, 2003
75. Revision.
(1)Subject to the provisions, of section 74 and to any rules made there under-(a)the Commissioner of his own motion within three years or on an application made to him within one year from the date of any order passed by any officer appointed under section 16 to assist him, may call for and examine the record of any such order and pass such order thereon as he thinks just and proper [within five years from the date of the said order of the officer appointed under section 16 to assist him.] [These words were substituted for the words 'within two years from the date of service of notice for revision, by Gujarat Act No.6 of 2006, Section 36.](b)the Tribunal, on application made to it against an order of the Commissioner (not being an order passed under sub-section (2) of section 73 in second appeal or under clause (a) in revision on an application) within four months from the date of the communication of the order may call for an examine the record of any such order, and pass such order thereon as it thinks just and proper.(2)Where an appeal lies under section 73 and no appeal has been filed, no proceedings in revision under this section shall be entertained upon application:Provided that the proceedings in revision may be entertained upon an application where the applicant satisfies the Commissioner that he had sufficient cause for not preferring an appeal against the order in respect of which an application for revision is made.(3)No order shall be passed under this section which adversely affects any person, unless such person has been given reasonable opportunity of being heard.[****] [Refer Rule 57(2) Form-503](4)Where the Commissioner or the Tribunal rejects any application for revision under this section, the Commissioner or, as the case may be the Tribunal shall record the reasons for such rejection.
