Section 22 in The Orissa Entertainment Tax Act, 2006
22. Revision.
- The Commissioner may, subject to rules, either suo motu or on the application of a party to a proceeding or any party aggrieved by an order for which no other remedy is available in this Act, call for and examine the record of any proceeding under this Act pending before, or disposed of by any officer sub-ordinate to him and if he is of opinion that the proceedings taker, or order made should be modified, annulled, reversed or revised, he may pass such order thereon as he may deem fit :Provided that the Commissioner shall not pass any order under this Section which may affect the proprietor, without giving such proprietor an opportunity of being heard:Provided further that no action under this Section shall lie in relation to any proceeding or order for which a remedy by way of appeal has been provided under this Act.
