Section 12 in The Jammu and Kashmir General Sales Tax Act, 1962
12. Revision.
- [The Commissioner may on his own motion] [Sub-section (3) substituted by Act VII of 2001, Section 26.] [x x] [Substituted by Act XIII of 2000, Section 6.] call for the record of any proceedings which are pending before, or have been disposed of by [appellate or any [other authority] [Omitted Act XXV of 1972.] appointed under section 3 to assist the Commissioner] for the purpose of satisfying himself as to the correctness, legality or propriety of such proceedings or of order made therein and may pass such orders in relation there to as he may think fit:[Provided that all cases/proceedings, on applications made by the assessees/dealers under this section and pending on the date of commencement of the Jammu and Kashmir General Sales Tax (Amendment) Act, 2000 before the Commissioner, shall stand transferred to the the Appellate Tribunal for disposal as if these applications were made before the Tribunal.] [Substituted by Act X of 1984, Section 9.](2)No order shall be made under this section which adversely affects the rights of a dealer without giving him a reasonable opportunity of being heard.[xxx] [Deleted by Act III of 1998, Section 15.]
