Section 14A in The Gujarat Motor Vehicles Tax Act, 1958
14A. [ Revision of orders. [Section 14A was inserted by President's Act No. 7 of 1976, section 2.]
(1)The State Government may of its own motion or on the application of any aggrieved person call for and examine the record of any proceeding under this Act for the purpose of satisfying itself as to the legality or propriety of any order passed therein by the Taxation Authority or by the person or authority referred to in subsection (1) of section 14, and if it shall appear to it that any order passed therein requires to be modified, annulled, or reserved, it may, after giving the person affected by, or interested in, such order, an opportunity of being heard and after making, or causing to be made, such inquiry as it deems necessary, pass such order thereon as the circumstances of the case justify, including an order directing fresh proceedings:Provided that to record of any proceeding of a Taxation Authority shall be called for-(i)in a case where an appeal from the order passed therein has been filed, when such appeal is pending, and(ii)in a case where an appeal has not been filed from such order, before the expiry of the time prescribed for filing such appeal.(2)No order shall be revised under sub-section (1) by the State Government of its own motion and no application under that sub-section by any aggrieved person for the revision of any order shall be entertained by the State Government, after the expiry of two years from the date of such order.Explanation. - In computing the period of limitation for the purposes of sub-section (2)-(a)any period during which the record of any proceeding shall not be called for under the provision to sub-section (1), and(b)any period during which any proceeding under this section is stayed by an order or injunction of any Court, shall be excluded.]
