Section 62A(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)On entertaining the application, the State Government may call for the report from Commissioner on the facts and the grounds stated in the application. If on consideration of the facts of the case and the report of the Commissioner, the State Government satisfied that there are sufficient grounds for re-opening the case, it may direct the Commissioner to initiate fresh proceeding under sub-section (1) of Section 49 and pass appropriate order after hearing the applicant. If the State Government is not so satisfied, it shall reject the application and send intimation thereof to the applicant.]
