Section 62 in The M.P. Vanijyik Kar Adhiniyam, 1994
62. Power of revision by Commissioner.
(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.(1A)[ Notwithstanding anything contained in sub-section (1), if the revision under sub-section (1) is in respect of an order of reassessment or re-imposition of penalty in pursuance to any direction given in appeal or revision, the Commissioner may pass an order in accordance with the provisions of sub-section (1), but shall not remand the case to the officer against whose order the application for revision has been filed.(1B)Where an application for revision filed under clause (b) of sub-section (1) is pending on the date of commencement of the Madhya Pradesh Vanijyik Kar (Dwitiya Sanshodhan) Adhiniyam, 2002 it shall be disposed of in accordance with the provisions of sub-section (1) or sub-section (1-A) as the case may be, within six months from the date of commencement of the said Adhiniyam.] [Inserted by M.P. Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002.](2)The Commissioner may on his own motion call for the record of any proceeding in which any order under sub-section (1) has been passed by an officer to whom the Commissioner has delegated his powers under Section 62 in pursuance of the provisions of Section 46 and on receipt of the record may make such enquiry or clause such enquiry to be made as he considers necessary and subject to the other provisions of this Act may pass such order thereon not being an order prejudicial to the dealer or person as he thinks fit.(3)The Commissioner may on his own motion or on information received call for and examine the record of any proceeding under this Act if he considers that any order passed therein by any person appointed under Section 3 to assist him including any officer to whom he has delegated his powers under sub-section (1) in pursuance of the provisions of Section 46, is erroneous in so far as it is prejudicial to the interest of the revenue, he may after giving the dealer or person a reasonable opportunity of being heard, after making or causing to be made such enquiry as he deems necessary, pass such order thereon, within on calender year from the date of initiation of proceeding as the circumstances of the case justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment:Provided that no proceeding shall be initiated under this subsection after the expiry of [five calender years] [Substituted by Section 11 of MP Commercial Tax (Second Amendment) Act, 1997 (No. 33 of 1997), w.e.f. 1-9-1997.] from the date of the order sought to be revised :Provided further that the Commissioner shall not revise any order under this sub-section where a second appeal against such order is pending or such appeal has been decided on merits.(4)Any dealer or person objecting to an order passed by the Commissioner under sub-section (3) may appeal to the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.] within sixty days of the date on which the order is communicated to him.(5)The provisions of sub-sections (4) and (6) of Section 61 shall, mutatis mutandis, apply to appeals filed under sub-section (4).(6)Where the Commissioner considers that any order passed under sub-section (1) by his predecessor or any Additional Commissioner of Commercial Tax is erroneous in so far as it is prejudicial to the interests of revenue, he may file an appeal against such order before the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.] within two years from the date of such order. The provisions of Section 61 shall mutatis mutandis apply to the appeals filed under this sub-section.(7)Notwithstanding anything contained in sub-section (1), but subject to such restrictions and conditions as may be prescribed, where on an application made by a dealer the State Government is of the opinion that hardship is being caused to such dealer due to any order passed under any of the provisions of this Act other than an order under Section 32 or an order passed in pursuance or in consequence of an order by the [Appellate Board] [Substituted by M.P. Vanijyik Kar (Sanshodhan) Act, 2003 (32 of 2003) for the word 'Tribunal' w.e.f. 30-9-2003.] or the Civil Court, High Court or Supreme Court, the State Government may direct the Commissioner to initiate proceedings under sub-section (1) in respect of such order and on such direction the Commissioner shall dispose of such proceeding according to law as if the proceedings had been initiated by him under clause (b) of sub-section (1):Provided that no such direction shall be given unless-(a)the dealer has exhausted the remedies available to him under Section 61, sub-section (1) of this Section, Section 71 or Section 72, as the case may be, or the period within which any remedy under the aforesaid provisions can be sought has expired, and/or(b)his application for revision under sub-section (1) has been rejected on merits :Provided further that such an application shall be entertained by the State Government only once.
