Section 64(3) in The Karnataka Value Added Tax Act, 2003
(3)The Additional Commissioner or the Commissioner shall not exercise any power under sub-section (1) or sub-section (2), as the case may be, if.-(a)the time for appeal against the order has not expired;(b)the matter has been subject to an appeal under Section 63 or a revision in the High Court; or(c)more than four years have expired after the passing of the order sought to be revised.
